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Sales and Use Taxes

Sales and Use Taxes

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Prepaid Fuel Sales Tax Rates

Michigan Treasury Online

Electronic Payments

Forms and Instructions

Information and FAQs

Aviation

Vehicle Dealers Discount Multiplier

Due Dates

Returns and payments are due monthly, quarterly, or annually. Treasury determines this filing frequency each year. All filers must also submit an annual return by February 28, regardless of assigned filing frequency.. Payments can be made online using Michigan Treasury Online (MTO). 

Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day. Review Sales, Use and Withholding Tax Due Dates for Holidays and Weekends for more details.

Pay Online With MTO

Filing Deadlines

  • Monthly – 20th of the following month
  • Quarterly – 20th of the month after the quarter ends
    • First Quarter – April 20
    • Second Quarter – July 20
    • Third Quarter – October 20
    • Fourth Quarter – January 20, the following calendar year
  • Annual – February 28, the following calendar year

Accelerated Filers

  • A pre-payment by the 20th of the current month
  • A reconciliation payment by the 20th of the next month to cover the remaining liability

News and Notices

Sales Tax Licenses are valid January through December of the current calendar year.

Notice Regarding Michigan Taxes on Illegal Activities

Notice Regarding Changes to Prepaid Sales Tax Under 2015 PA 264

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. 

RAB 2021-21 Sales and Use Nexus Standards for Remote Sellers

RAB 2021-22 Sales and Use Tax - Marketplace Facilitators and Sellers

Notice to Taxpayers Regarding Sales and Use Tax Exemptions for Feminine Hygiene Products

Notice: SUW Installment Payment Options Available

Notice to Remote Sellers Regarding Sales Tax and South Dakota v. Wayfair (Aug. 1, 2018, Revised: August 9, 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).

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