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Informational Report - Use Tax

Beginning April 1, 2016, and each calendar quarter thereafter, every person storing, using, or consuming aviation fuel (the storage, use, or consumption of which is subject to use tax) must file an Informational Report with the Department no later than the last day of the month in the month that immediately follows the end of the calendar quarter. Accordingly, Informational Reports for use tax will be due by the following dates per year:

  • July 31 (for the period April 1 to June 30)
  • October 31 (for the period July 1 to September 30)
  • January 31 (for the period October 1 to December 31)
  • April 30 (for the period January 1 to March 31)

The Informational Report must be filed on a form prescribed by the Department showing all of the following information for the immediately preceding calendar quarter:

  • Entire amount of taxable aviation fuel sold or purchased by the person, as applicable.
  • Amount of tax for which the person is liable from the purchase or sale of aviation fuel.
  • Number of taxable gallons of aviation fuel sold or purchased by the person, as applicable, at each airport and the gross proceeds from the sales or purchase of those gallons of aviation fuel, as applicable.
  • Any other information the Department considers necessary for proper administration.

These Informational Reports shall not include any remittance for sales or use tax, and do not constitute a return or otherwise alleviate the taxpayer’s obligations under section 6 of the General Sales Tax Act, MCL 205.56, or section 6 of the Use Tax Act, MCL 205.96.