Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.
Other Taxes
Essential Services Assessment Frequently Asked Questions
Other Taxes
Income Tax Questions
The income tax division is separate from the ESA unit – ESA is a special tax paid by manufacturers receiving a special property tax exemption – so cannot help you further. Please visit https://www.michigan.gov/taxes/iit for more information.
SUW questions
The Essential Services Assessment (ESA) Division administers a special tax on manufacturing related personal property exempt from property taxes at the local level. ESA is unrelated to sales and use tax. Please contact them at 517-636-6925.