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.
Is my mail order or internet purchase subject to tax?
Yes, unless a valid exemption exists.
Businesses
- Complete Form 5087, Purchaser's Use Tax Return, or report and pay with your Sales, Use and Withholding Tax Return.
Individuals
- Report and pay the use tax using Form 5087, Purchaser's Use Tax Return, or on their Michigan Individual Income Tax Return but NOT BOTH.
Michigan's Use Tax – Mail Order and Internet Purchases
