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Required State License(s):

A sales tax license is required when selling cut and/or silk flowers. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 sales tax form.

Personalized sales tax returns and a payment schedule will be mailed within four to six weeks after the registration has been processed. If you have questions about this process, please call the Michigan Department of Treasury at (517) 636-4730.

Other licenses:

When selling winter-hardy plants, a nursery stock grower or dealer license is required with the Department of Agriculture & Rural Development, Pesticide & Plant Pest Management Division; 1-800-292-3939.

Revised: 7/2019