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Single Business Tax (SBT)
The Michigan Department of Treasury is responsible for oversight of the:
A. NAME OF PERMIT OR APPROVAL:
Single Business Tax
B. STATUTORY AUTHORITY:
Public Act 228 of 1975 established the Single
Business Tax. It was repealed by Public Act 325 of 2006 and replaced with the Michigan Business
C. APPLICABLE REGULATION:
D. SUMMARY OF PERMIT/APPROVAL PROCESS:
1. Applicability (activities that require the permit)
Businesses wishing to register to pay business taxes need to register for the Michigan Business Tax. For businesses that still have a Single Business Tax return in process, see the Michigan Dept. of Treasury's Single Business Tax website. If, after visiting the web site, questions on the Single Business Tax remain, Treasury can be contacted at (517) 636-4657.
E. ADMINISTERING AGENCY:
Michigan Dept. of Treasury