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Sales and Use Tax Information

View transactions, ask a question or review an answer to your question related to your Sales and Use Tax account.
A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

 List of Topics

 What You Need To Know

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Filing Deadlines

All businesses are required to file an annual return each year.

 Filer  Due Date for Remitting Payment
Monthly On or before the 20th day of the following month
Quarterly On or before the 20th day of the month following the quarter
Annual February 28th
Electronic Funds Transfer (EFT) On or before the 20th of the following month
Accelerated Electronic Funds Transfer (EFT)

Through December 31, 2013:
The first 50% payment is due on the 20th day of the current month.
The second 50% payment is due on the last day of the current month.
The Reconciliation payment is due on the 20th of the following month.

Beginning January 1, 2014:
75% of taxpayer's sales tax liability in the immediately preceding month plus a reconciliation payment equal to the difference between the tax liability determined for the immediately preceding month minus the amount of tax previously paid for that month is due on the 20th day of the month.

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Most Commonly Used Forms

You will need Acrobat Reader installed to view the forms listed below. Help with Acrobat Reader

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Other Helpful Information

• Estimate The Penalty and Interest Owed For Late Payment

• Business Taxes

• Legal (Revenue Administrative Bulletins, Directives, Court Cases)

• Outline of State and Local Taxes in Michigan PDF icon (courtesy of the Citizen Research Council of Michigan)

• IRS Web Site

• State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)

• Contact Treasury

• Sales and Use Tax FAQs

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