Important Information Regarding the New Michigan Treasury Online
Go To Michigan Treasury Online
- For information regarding Sales, Use and Withholding (SUW) tax changes effective January 2015.
- For instructions on filing tax returns and making payments for Michigan Sales, Use and Withholding for tax years 2015 and beyond.
- If you received a letter regarding Michigan Treasury Online (MTO).
Michigan Treasury Online (MTO) is incompatible with tax years 2014 and prior. Please do not attempt to file 2014 Sales, Use or Withholding (SUW) tax returns or payments using MTO.
News and Notices
- Notice Regarding Changes to Prepaid Sales Tax Under 2015 PA 264
- Notice Regarding Sales and Use Tax Informational Reports Related to Taxable Retail Sales and Taxable Storage, Use, or Consumption of Aviation Fuel
The Internet Tax Freedom Act has been made permanent. The Act prohibits states from taxing Internet access charges.
- Prepaid Gasoline Sales Tax Rate
Effective January 1, 2018, the new prepaid gasoline sales tax rate is 13.5 cents per gallon. This rate will remain in effect through January 31, 2018.
- Prepaid Diesel Sales Tax Rate
Effective January 1, 2018, the new prepaid diesel fuel sales tax rate is 15.1 cents per gallon. This rate will remain in effect through January 31, 2018.
- Notice Regarding Data Center Exemption
- Streamlined Sales and Use Tax Project
- Notice of New Sales Tax Requirements for Out-of-State Sellers
For transactions occurring on and after October 1, 2015, an out-of-state seller may be required to remit sales or use tax on sales into Michigan if the seller has nexus under amendments to the General Sales Tax Act (MCL 205.52b) and Use Tax Act (MCL 205.95a).
- General and Specific Sales Tax Rules
- New Business Registration
- Common Sales and Use Tax Exemptions and Requirements
- Facts on Internet and Mail Order Purchases
- Sales and Use Tax Filing Deadlines
- Sales Tax Act
- Third-Party Lenders - Bad Debt Deductions
- Use Tax Exemption on Vehicle Title Transfers
- Interstate (Fleet) Motor Carriers Exemption
- Estimate The Penalty and Interest Owed For Late Payment
- Legal (Revenue Administrative Bulletins, Directives, Court Cases)
- Who Needs A Sales Tax License?