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2017 Form 5083, Page 3

Instructions for 2017 Fuel Supplier and

Wholesaler Prepaid Sales Tax Schedule (Form 5083)

NOTE: As the gasoline and diesel fuel rates are adjusted

Line 9: This amount will be added to any discount you

monthly, your filing frequency to claim credit for prepaid

are entitled to claim for payment of tax on Form 5080 or

sales tax on gasoline or diesel fuel must be monthly.

Form 5092.

NOTE: Lines 10A through 10E are required fields. In these

This schedule must be filed with your 2017 Sales, Use and

fields you will document all fuel purchased for which tax

Withholding Taxes Monthly/Quarterly Return (Form 5080) or

was prepaid to the state or to the supplier during the return

2017 Sales, Use and Withholding Taxes Amended Monthly/

period being reported.

Quarterly Return (Form 5092).

Line 10A: Enter name of customer the fuel was purchased

GeneRal InFoRmaTIon

from.

This supplemental report is used by the wholesaler to claim

Line

10b:

Enter

the

supplier’s

Federal

Employer

credit for prepayments made on retail sales and/or to allow

Identification Number.

credit for sales of fuel on which prepayments were made and

Line 10c: Use menu options to select fuel purchases that

which were delivered to out-of-state locations.

were made at retail or wholesale.

Wholesalers: Do not use this form if you do not make retail

Line 10d: Enter total gallons of gasoline purchased in

sales or deliveries to out-of-state locations.

current month.

Effective April 1, 2013, the sales tax prepayment collection

Line 10e: Enter total gallons of diesel purchased in current

and reporting obligations under MCL 205.56a were expanded

month.

to a broader category of fuels. The definitions of gasoline

and diesel fuel were further amended by Public Act 264 of

Line 12: The applicable gas/diesel rates for the tax

2015. MCL 205.56a (11) defines what constitutes gasoline

period will be automatically provided on the form.

and diesel fuel. These definitions are not the same as those

The gas/diesel rates in Michigan update on a monthly

found in the Motor Fuel Tax Act, MCL 207.1001 et seq.

basis. For more information on gas/diesel rates, go to

, select Reports and Legal

line-by-line Instructions for Wholesalers

Resources.

Lines not listed are explained on the form.

NOTE: Lines 15A through 15D are required fields.

NOTE: Applicable lines will automatically be populated

Line 15A: Name of customer or retailer purchasing fuel.

based on the information you provide in the tables.

Line 15B: Enter the customer’s or retailer’s Federal

Line 1a: Enter total gallons of gasoline included in prior

Employer Identification Number.

month’s inventory.

Line 15C: Enter total gallons of gasoline purchased by the

Line 1b: Enter total tax prepaid on gallons reported on

customer or retailer.

line 1a.

Line 15D: Enter total gallons of diesel purchased by the

Line 1c: Enter total gallons of diesel included in prior

customer or retailer.

month’s ending inventory.

Line 17: The applicable gas/diesel rates for the tax

Line 1d: Enter total tax prepaid on gallons reported on

period will be automatically provided on the form.

line 1c.

The gas/diesel rates in Michigan update on a monthly

Line 4a: Enter total gallons of gasoline included in month’s

basis. For more information on gas/diesel rates, go to

ending inventory.

, select Reports and Legal

Line 4b: Enter total tax prepaid on gallons reported on

Resources.

line 4a.

Line 4c: Enter total gallons of diesel included in month’s

ending inventory.

Line 4d: Enter total tax prepaid on gallons reported on

line 4c.

Form 5083 - Fuel Supplier And Wholesaler Prepaid Sales Tax Schedule - Michigan Department Of Treasury - 2017 Page 3

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