Taxes - Sales and Use Tax

Sales and Use Tax

Go To Michigan Treasury Online
Important Notices Regarding Michigan Treasury Online
- For information regarding Sales, Use and Withholding (SUW) tax changes effective January 2015.
- For instructions on filing tax returns and making payments for Michigan Sales, Use and Withholding for tax years 2015 and beyond.
- If you received a letter regarding Michigan Treasury Online (MTO).
Michigan Treasury Online (MTO) is incompatible with tax years 2014 and prior. Please do not attempt to file 2014 Sales, Use or Withholding (SUW) tax returns or payments using MTO.

Sales Tax Licenses are Valid Through December 31, 2017
Notice Regarding Changes to Prepaid Sales Tax Under 2015 PA 264
Notice Regarding Sales and Use Tax Informational Reports Related to Taxable Retail Sales and Taxable Storage, Use, or Consumption of Aviation Fuel
Federal Moratorium on State Taxation of Internet Access Charges Made Permanent
The Internet Tax Freedom Act has been made permanent. The Act prohibits states from taxing Internet access charges.
Prepaid Gasoline Sales Tax Rate
Effective September 1, 2018, the new prepaid diesel fuel sales tax rate is 16.8 cents per gallon. This rate will remain in effect through September 30, 2018.
Prepaid Diesel Sales Tax Rate
Effective August 1, 2018, the new prepaid diesel fuel sales tax rate is 17.1 cents per gallon. This rate will remain in effect through August 31, 2018.
Notice to Remote Sellers Regarding Sales Tax and South Dakota v. Wayfair (Aug. 1, 2018)
Sales and Use Tax Exemption for Transformational Brownfield Plans
Notice Regarding Data Center Exemption
Streamlined Sales and Use Tax Project
Notice of New Sales Tax Requirements for Out-of-State Sellers
For transactions occurring on and after October 1, 2015, an out-of-state seller may be required to remit sales or use tax on sales into Michigan if the seller has nexus under amendments to the General Sales Tax Act (MCL 205.52b) and Use Tax Act (MCL 205.95a).