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.
Retailer
Required State License(s):
Retailers should apply with the Michigan Department of Treasury for a sales tax license if products are to be sold. You may call the Michigan Department of Treasury at (517) 636-4660.
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.
Retailers should apply with the Michigan Department of Treasury for a tobacco product tax license [(517) 636-4730] if tobacco products [sale or resale] are to be sold from unlicensed out-of-state sources.
Further Information:
According to Public Acts 275 of 1978, candy, chewing gum, chips, cookies crackers, fresh fruit, juices, milk, nuts and stamps are exempt from sales tax. Soft drinks/pop are required to be taxed.
Professional Association:
Michigan Retailers Association, 603 South Washington Ave., Lansing, MI 48933; telephone: (517) 372-5656.
Revised: 5/2005