Form 4054 - General Information For Native American Sales Subject To Tax Sharing

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Michigan Department of Treasury
4054 (Rev. 11-04)
General Information for Native American Sales Subject to Tax Sharing
Issued under authority of P.A. 616 of 2002.
The information attached is intended only for Tribal, Tribal
Tribal, Tribal Member and Tribal Entity retailers that have
Member and Tribal Entity retailers having sales subject to
sales subject to tax sharing, under the terms of an
tax sharing under the terms of an implemented Tax
implemented Tax Agreement with the State, should submit
Agreement with the State.
this information using the State/Tribal Agreement Use Tax
Quarterly Return (Form 4017). This return, and any payment
Sales subject to sharing are those made by a Tribe, Tribal
required, will be due on a quarterly basis on or before the
Member or Tribal Entity retailer operating within their Tribal
20
th
of the month following the end of the quarter. Instructions
and Trust Lands that are also sourced to their Tribal and
and worksheets have been provided to assist in calculating
Trust Lands under the terms of the Tax Agreement. In
the tax due as requested on the return. For accurate posting
general, these provisions source sales to the place of delivery.
of returns, complete all account information requested
(Account Number, Return Period, Signature, etc). Detach
A Tribe, Tribal Member, or Tribal Entity operating a business
the return from the worksheet and remit the return portion
from a single location in Tribal and Trust Lands, that only
only. The worksheet should be retained for your records
makes sales sourced to Tribal and Trust Lands (e.g. it
and can be used in completing the Annual Return.
delivers the items sold to the customer in Tribal and Trust
Lands), should report these sales on the enclosed Tribal
Accounts with sales subject to tax sharing, under the terms
Forms 4017 and 4018. All taxable sales reported on these
of an implemented Tax Agreement with the State, must also
forms are subject to tax sharing. Sales from a Tribe, Tribal
file a State/Tribal Agreement Use Tax Annual Return (Form
Member, or Tribal Entity operating a business from a
4018). This Annual Return balances the tax due for the
location outside of Tribal and Trust Lands would not be
year with the quarterly payments made during the year. A
subject to tax sharing and should be filed according to
complete and signed Annual Return is due February 28 of
Michigan’s General Sales and Use Tax Acts (P.A. 167 of
the following year.
1933, as amended, and P.A. 94 of 1937, as amended.) Remit
these taxes using the Combined Return for Michigan Taxes
Mail your return and payments to the address listed on the
(Form 160) and the Annual Return for Sales, Use and
returns. If you have any questions, visit our Web site at
Withholding Taxes (Form 165).
or call Customer Contact,
Technical Services at (517) 636-4730.
Tribal, Tribal Member, or Tribal Entity retailers making
both shared and non-shared sales are to separately report
and remit these sales on the appropriate forms. Sales subject
to tax sharing are to be separated and reported on Tribal
Forms 4017 and 4018. Sales not subject to sharing should
be separated and remitted on the Combined Return for
Michigan Taxes (Form 160) according to the
Michigan General Sales and Use Tax Acts referenced above.
This is necessary to properly allocate any exempt sales and
to facilitate proper application of the funds received by the
State.

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