Ice Cream Sales
Required State License(s):
An ice cream store such as Baskin Robbins requires licensing from a local health department. A mobile vendor such as an Ice Cream truck selling ice cream through neighborhoods needs no license, rather, Department of Agriculture and Rural Development Food & Dairy Division licenses the warehouse supplying the truck(s). A push cart selling ice cream falls under local health department. A manufacturer of ice cream is licensed by MDARD. Anyone selling ice cream prepackaged in gallons, half gallons, etc. would be licensed by the MDARD Food and Dairy Division as a store. Call MDARD's Food & Dairy Division for more information: 517.373.1060
Sales tax should be charged on those quantities intended for immediate consumption. You may call the Michigan Department of Treasury at (517) 636-4660.
Personalized sales tax returns and a payment schedule will be mailed within four to six weeks after the registration has been processed. If you have questions about this process, please call the Michigan Department of Treasury at (517) 636-4730.
Revised: 5/2005 mc