Sales and Use Tax
Due to the on-going events related to the COVID-19 state of emergency at this time we will still be available to answer your questions by using our MTO found under the option for Michigan Treasury Online to check the status of your returns and Check My Account Information to ask a question but staffing levels will be limited so the response time may be longer. This will continue through April 13th where we will reevaluate at that time.
Sales and Use TaxDue to the on-going events related to the COVID-19 state of emergency at this time we will still be available to answer your questions by using our MTO found under the option for Michigan Treasury Online to check the status of your returns and Check My Account Information to ask a question but staffing levels will be limited so the response time may be longer. This will continue through April 13th where we will reevaluate at that time.
Important Information Regarding the New Michigan Treasury Online
-
Go To Michigan Treasury Online
- October 2018:
2018 Public Act 118 revised due dates and methods of filling withholding statements and tax returns with Treasury. Beginning the 2018 tax year, please note the following changes:
- Wage statements (e.g., W-2, W-2G, 1099-R, 1099-MISC) are due to Treasury January 31st. The first due date per the Act is January 31, 2019 for 2018 wage statements.
- Beginning January 2019, employers using MTO will be able to upload wage statements prior to filling Form 5081 (Sales, Use and Withholding Taxes Annual Return).
- The Act did not change the annual return due date. Form 5081 is still due February 28th.
- Employers with greater than or equal to 250 employees must file the required Form 5081 electronically.
- Wage statements should not accompany a mailed Form 5081 filing.
News and Notices
- Sales Tax Licenses are Valid Through December 31, 2017
- Notice Regarding Michigan Taxes on Illegal Activities
- Notice Regarding Sales and Use Tax Informational Reports Related to Taxable Retail Sales and Taxable Storage, Use, or Consumption of Aviation Fuel
- 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.
- Prepaid Gasoline Sales Tax Rate
Effective April 1, 2020, the new prepaid gasoline sales tax rate is 12.2 cents per gallon. This rate will remain in effect through April 30, 2020.
- Prepaid Diesel Sales Tax Rate
Effective April 1, 2020, the new prepaid diesel fuel sales tax rate is 14.9 cents per gallon. This rate will remain in effect through April 30, 2020.
- 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).
Helpful Resources
- Sales and Use Tax Information for Remote Sellers
- General and Specific Sales Tax Rules
- New Business Registration
- Facts on Internet and Mail Order Purchases
- Sales and Use Tax Filing Deadlines
- Sales Tax Act
- Common Sales and Use Tax Exemptions and Requirements
- Third-Party Lenders - Bad Debt Deductions
- Use Tax Exemption on Vehicle Title Transfers
- Interstate (Fleet) Motor Carriers Exemption
- Legal (Revenue Administrative Bulletins, Directives, Court Cases)
- Estimate The Penalty and Interest Owed For Late Payment
- Who Needs A Sales Tax License?
