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
The Internet Tax Freedom Act has been extended through October 1, 2016. The Department will issue further guidance if either Congress or the Michigan Legislature enacts further legislation addressing the issue.
- Prepaid Gasoline Sales Tax Rate
Effective March 1, 2016, the new prepaid gasoline sales tax rate is 9.0 cents per gallon. This rate will remain in effect through March 31, 2016.
- Prepaid Diesel Sales Tax Rate
Effective March 1, 2016, the new prepaid diesel fuel sales tax rate is 11.4 cents per gallon. This rate will remain in effect through March 31, 2016.
- 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
- Sales and Use Tax Filing Deadlines
- Common Sales and Use Tax Exemptions and Requirements
- Sales Tax Act
- New Business Registration
- Third-Party Lenders - Bad Debt Deductions
- Use Tax Exemption on Vehicle Title Transfers
- Interstate (Fleet) Motor Carriers Exemption
- Facts on Internet and Mail Order Purchases
- Estimate The Penalty and Interest Owed For Late Payment
- Legal (Revenue Administrative Bulletins, Directives, Court Cases)
- Who Needs A Sales Tax License?