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Liquidation Sales

Required State License(s):

State sales or use tax license may be required. You may call the Michigan Department of Treasury at (517) 636-4660.

Personalized sales and use 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.

Further Possible License(s):

"Going out of business sale" means any sale, whether described by such name or by any other name such as, but not limited to "closing out sale", "liquidation sale", etc., held in such a manner as to indicate a belief that upon disposal of the stock of goods on hand, the business will cease and discontinue at the premises where the sale is conducted.

Businesses should obtain a license to conduct such sales from the clerk of the city, village, or township in which the proposed sale will be conducted. See Michigan Compiled Laws 442.212.

Revised:  5/2005