Taxes - Sales and Use Tax Information

Michigan.gov, Official Portal for the State of Michigan

Michigan.gov Home	Taxes Home \| FAQ \| Site Map \| Contact Treasury \| Forms \| Online Services


>	New Business

>	Business Tax Due Dates

>	Collections

>	Audit

>	Discovery and Voluntary Disclosure

>	Tax Clearance

>	Native American

>	Nonprofit Information

>	Hearings

>	Software Developer

Printer Friendly Text Only Version

Text Version

Email Page

Sales and Use Tax Information

Highlights
-	Prepaid Gasoline Sales Tax Rate There is no change to the prepaid gasoline sales tax rate for Dec 2009. It remains at 12.4 cents per gallon
-	Michigan Business One Stop A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.
-	New Businesses Webinar Presentation
-	Streamlined Sales and Use Tax Streamlined Sales and Use Tax Project simplifies Sales and Use tax collection.

View transactions, ask a question or review an answer to your question related to your Sales and Use Tax account

A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

List of Topics

> What You Need To Know	> Most Commonly Used Forms
> Filing Deadlines	> Other Helpful Information

What You Need To Know

-	Sales Tax Information
-	Use Tax Information
-	Sales and Use Tax Frequently Asked Questions
-	Use Tax Exemption on Vehicle Title Transfers
-	Starting a New Business in Michigan
-	How to Pay Your Taxes With Electronic Funds Transfer (EFT) Payments
-	Common Sales and Use Tax Exemptions and Requirements
-	Exemption Qualifications for Instate and Outstate Purchases, Leases or Rentals
-	Notice of Change in Prepaid Gasoline Sales Tax Rate
-	Facts on Internet and Mail Order Purchases
-	Vehicle Donation Program Information
-	Taxpayer Bill of Rights
-	Voluntary Disclosure (by taxpayer)
-	Disclosure of Tax Information (confidentiality of tax information)
-	Tax Obligations When Establishing, Selling or Closing a Business

(back to top)

Filing Deadlines

Filer	Due Date
Monthly	On or before the 20^th day of the following month
Quarterly	On or before the 20^th day of the month following the quarter
Annual	February 28^th
Electronic Funds Transfer (EFT)	On or before the 20^th of the following month
Accelerated Electronic Funds Transfer (EFT)	The first 50% payment is due on the 20th day of the current month. The second 50% payment is due on the last day of the current month. The Reconciliation payment is due on the 20th of the following month

All businesses are required to file an annual return each year.

(back to top)

Most Commonly Used Forms

You will need Acrobat Reader installed to view the forms listed below. Help with Acrobat Reader
-	Sales Tax, Use Tax, Income Tax Withholding and Single Business Tax Estimates Forms and Instructions Book (78)
-	Annual Return for Sales, Use and Withholding Taxes Annual Return (165)
-	Form 160, Combined Return for Michigan Taxes
-	Concessionaire's Sales Tax Return and Payment (2271)
-	Michigan Sales and Use Tax Certificate of Exemption (3372)
-	Michigan Business Taxes, Registration Booklet (518)
-	Power of Attorney (151)
-	Notice of Change or Discontinuance (163)
-	Sales and Use Tax Forms Index By Year
-	Search For Tax Forms

(back to top)

Other Helpful Information

-	General & Specific Sales Tax Rules
-	Business Taxes
-	Legal (Revenue Administrative Bulletins, Directives, Court Cases)
-	Frequently Asked Questions (FAQ)
-	Estimate The Penalty and Interest Owed For Late Payment
-	Contact Treasury
-	Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
-	IRS Web Site
-	State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)
(back to top)