The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Required State License(s):
A Food Service License is required to operate a coffee shop.
A sales tax license is required when selling a tangible product to the public. You may call the Michigan Department of Treasury at 517-636-4660 and request a sales a 518 form.
Personalized sales tax returns and a payment schedule will be mailed to you about four to six weeks after your registration is processed. If you have questions about this process, please call the Michigan Department of Treasury at 517-636-4730.
Other Possible Licenses:
If beer, wine, and/or liquor are sold, a license should be obtained from the Michigan Liquor Control Commission (MLCC). Please visit the MLCC webpage or contact the MLCC, toll-free, at 866-813-0011 for information on the appropriate liquor licenses for your business.
If a restaurant has entertainment; live music, dancing, etc., contact the city clerk's office to determine if a local permit or license is required.
When alcoholic beverages are served, an entertainment permit is required with the Liquor Control Commission in addition to the liquor license.
If cigarettes are sold from a vending machine, contact the Department of Treasury, Motor Fuel, Cigarette & Miscellaneous Taxes Division; 517-636-4630.
Note: When more than one machine is being operated, this application should be accompanied by a list of locations. A fee of 1/4 of the original fee will be paid for each additional branch location where tobacco products are stored. (This does not mean each vending machine location.)