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Revenue Administrative Bulletin 1989-1

Approved: January 19, 1989



RAB-89-1. This Bulletin describes the procedure a dealer of mobile homes shall follow for timely payment of sales tax by the due date of the sales, use and withholding ·tax return. This procedure is effective January 1, 1989.


Michigan Sales and Use Tax Rules, 1979 AC, R 205.14, state:

"[t]he sales and use taxes are a personal obligation of the seller (taxpayer) and are due and payable on or before the fifteenth day of the month next succeeding the month in which the tax accrued."

Tax paid late as a result of title delays is subject to interest and penalty. (See the Michigan Revenue Act, MCL 205.1 et seq.)

Mobile home dealers in Michigan must apply for title to and pay sales tax on mobile home sales at Secretary of State offices. The dealers must present specific documentation to the Secretary of State when applying for a title, however, the dealers may not have access to all required documentation to obtain a title at the time of sale. For example, a dealer may not receive the manufacturer's statement of origin (MSO) from the floor plan lender. Typically, if title to a mobile home is encumbered by a lien, title may not be clear until 60 days after a sale. These delays present a problem to mobile home dealers regarding timely payment of sales tax.

New Procedure

To allow the dealers to pay the tax timely and avoid penalty and interest, a mobile home dealer may pay the tax due on a mobile home at any Michigan Department of Treasury field office on or before the 15th of the month following· the sale. The dealer should submit a photocopy of form S-111 Dealer/Broker Application for Certificate of Mobile Home Title and Statement of Mobile Home Sale or of the purchase agreement. A purchase agreement must identify the purchaser, the make, year and identification number of the mobile home. The dealer will receive a receipt form titled "Cash Transaction Record" from the field office for the amount of tax paid on that specific unit. The taxpayer may then use this receipt as proof of tax paid when applying for a title at the Secretary of State.

The above procedure should be used only in instances where a dealer is unable to pay the sales tax at the Secretary of State's office due to title delays. If all required documents are available to the dealer, sales tax must be paid at the Secretary of State's office as usual.

With the implementation of this procedure, a reasonable method of timely paying sales tax is available to all mobile home dealers. Therefore, beginning on January 1, 1989, late payments of sales tax by mobile home dealers may be subject to interest and penalties imposed by the Michigan Revenue Act.

The General Sales Tax Act, MCL 205.54, provides that retailers in Michigan paying sales tax by the due date or before are allowed a discount (.0075 of the amount due if paid by the 7th of the month, or .005 of the amount due if paid by the 15th of the month). In accordance with this new procedure, the amount of tax to be paid at the Treasury field office should be the actual amount due. To request the discount, dealers must submit form C-3095 Vehicle Dealer Supplemental Report.

If payments of sales tax are made to a Treasury field office, sales of mobile homes shall be included in the retailer's gross proceeds on the sales, use and withholding monthly/quarterly return worksheet. These sales may then be deducted from the gross proceeds as if the tax were paid to Secretary of State (line 6e).

See list of Department of Treasury field offices:


State of Michigan Plaza Building

1200 Fr. Kern (6th Street)

2nd Floor, North Tower

Detroit, MI 48226

(313) 256-2538



7 State Office Building

305 Ludington Street

Escanaba, MI 49829

(906) 786-6334



State Office Building, 7th Floor

125 E. Union Street

P.O. Box 3099

Flint, MI 48502

(313) 768-2782


Grand Rapids

State Office Building Suite 3A

360 Ottawa Street, NW

Grand Rapids, MI 49503

(616) 456-5334



West Main Mall

Business and Professional Plaza Suite A-200

Kalamazoo, MI 49009

(616) 382-2830



Treasury Building

430 W. Allegan

Lansing, MI 48922

(517) 335-1322



Medical-Dental Center, Room 19

1414 W. Fair

Marquette, MI 49855-2655

(906) 226-6717


Mt. Clemens

64 New Street

Mt. Clemens, MI 48043

(313) 469-1310



100 N. Saginaw, 2nd Floor

Pontiac, MI 48058

(313) 335-6102



State Office Building 411-I E. Genesee Street

P.O. Box 3214

Saginaw, MI 48605

(517) 771-1780


Sault Ste, Marie*

1126 E. Easterday Avenue

Sault Ste. Marie, MI 49783

(906) 632-2183

* Mondays only


Traverse City

701 S. Elmwood Avenue

P.O. Box 969

Traverse City, MI 49685

(616) 946-5630