Taxes - Sales and Use Tax

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Sales and Use Tax Information

Highlights
-	Request for Refund of Use Tax Paid on Services Form
-	New Business Webinar Presentation - view a recording of this webinar session from July 10, 2007
-	Tax Restructuring Proposal Information
-	Online Business Registration Process Registering online is secure, and faster than registering by mail. Receive your sales tax license in as little as 8-10 business days! Applications received by mail may take approximately 6 weeks to complete.
-	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

List of Topics

What You Need To Know

-	Sales Tax Information
-	Use Tax Information
-	Sales and Use Tax Frequently Asked Questions
-	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
-	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

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.

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)
-	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

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)
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