Sales and Use Tax Information |
|
Highlights
|
|
|
|
|
–
|
New Prepaid Sales Tax Collection and Reporting Requirements
Notice of New Prepaid Sales Tax Collection and Reporting Requirements following the Enactment of Public Act 509 of 2012 and Public Act 1 of 2013
|
|
–
|
Prepaid Gasoline Sales Tax Rate
Effective May 1, 2013 the new prepaid gasoline sales tax rate is 20.0 cents per gallon. This rate will remain in effect through May 31, 2013.
|
|
–
|
Prepaid Diesel Sales Tax Rate
Effective May 1, 2013 the new prepaid diesel fuel sales tax rate is 22.5 cents per gallon. This rate will remain in effect through May 31, 2013.
|
|
–
|
Michigan Business One Stop
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.
|
|
–
|
Streamlined Sales and Use Tax
Streamlined Sales and Use Tax Project simplifies Sales and Use tax collection.
|
|
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
(back to top)
Filing Deadlines
All businesses are required to file an annual return each year.
| Filer |
Due Date |
|
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.
|
(back to top)
Most Commonly Used Forms
You will need
Acrobat Reader
installed to view the forms listed below.
Help with Acrobat Reader
(back to top)
Other Helpful Information
Related Documents
> RAB 2013-6 – NOTICE OF PREPAID SALES TAX RATES ON FUEL IN EFFECT FOR THE MONTH OF MAY 2013 - 39514 bytes 
|
