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Sales and Use Tax Information
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Notice to Taxpayers Regarding Revised and Rescinded Sales and Use Tax Rules
The Michigan Department of Treasury recently filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others. The promulgated rules took effect on May 6, 2013. |
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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 |
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Prepaid Gasoline Sales Tax Rate
Effective October 1, 2013 the new prepaid gasoline sales tax rate is 19.3 cents per gallon. This rate will remain in effect through October 31, 2013. |
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Prepaid Diesel Sales Tax Rate
Effective October 1, 2013 the new prepaid diesel fuel sales tax rate is 21.5 cents per gallon. This rate will remain in effect through October 31, 2013. |
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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.
SYSTEM OUTAGE
The eRegistration system will be down for computer upgrades from September 25, 2013 through September 30, 2013. You will be able to resume using this system on October 1, 2013.
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Streamlined Sales and Use Tax
Streamlined Sales and Use Tax Project simplifies Sales and Use tax collection. |
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View transactions, ask a question or review an answer to your question related to your Sales and Use Tax account
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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.
SYSTEM OUTAGE
The eRegistration system will be down for computer upgrades from September 25, 2013 through September 30, 2013. You will be able to resume using this system on October 1, 2013.
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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 |
| 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
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Other Helpful Information
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