Form 48 (C-3001) - Individual Purchase Use Tax Return printable pdf download

Michigan Department of Treasury, 48 (Rev. 11-99)

Mail to: Sales, Use and Withholding Taxes Division

Formerly C-3001

at the address below.

INDIVIDUAL PURCHASE USE TAX RETURN

Issued under P.A. 94 of 1937. Filing is mandatory.

But if you buy something from an out-of-state company that

When you buy items from out-of-state companies through the

doesn't collect Michigan sales or use tax, you must pay use

Internet, catalogs, or through newspaper, television or magazine

tax directly to the Michigan Department of Treasury.

advertisements, or buy an aircraft, you may owe use tax on those

items. Some companies collect the Michigan tax on sales; when

Items subject to use tax include aircraft, clothing, appliances,

they do, you should pay the tax directly to the company.

electronic equipment, furniture, jewelry and books. You do not

have to pay use tax on grocery food items, prescription drugs,

vitamins and most magazine subscriptions.

Social Security Number

Your Name

Telephone Number

(

)

Street Address

State

ZIP Code

City

An itemized list of purchases is not required. Report only your total

purchases on which you did not pay tax, including shipping and handling.

I declare, under penalty of perjury, that the information in this

return is true and complete to the best of my knowledge.

Total Purchases

_________________

Signature

Date

.06

TOTAL TAX DUE. Pay this amount.

Make your check payable to the "State of Michigan," write the words "Use Tax" on the front of the check, and mail to:

Sales, Use and Withholding Taxes Division, Michigan Department of Treasury, Lansing, MI 48922