Form 2189 - Fuel Retailer Supplemental Report

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Michigan Department of Treasury
2189 (Rev. 04-13)
Fuel Retailer Supplemental Report
GENERAL INFORMATION
To claim credit for prepayment of sales tax to a supplier or wholesaler,
For taxpayers who make an early payment by the 12th and a timely
complete the form below. If you are a wholesale fuel distributor, do not use
payment by the 20th the combined discounts cannot exceed $20,000.00
per tax month. The maximum allowable discount for payments made after
this form. Use the Fuel Supplier and Wholesale Distributor Prepaid Sales
Tax Report (Form 429).
the 12th, but before the 20th, is $15,000.00 per tax per month.
Effective April 1, 2013, Michigan’s prepaid sales tax under MCL 205.56a is
If the Combined Return for Michigan Taxes (Form 160) or Discount
Voucher for Sales and Use Taxes (Form 161) is filed:
expanded to include a broader range of “fuel” subject prepay requirements
such as diesel fuel. Refer to Public Act 509 of 2012 and Public Act 1 of
2013 for additional details including, but not limited to the definitions for
a. By the 12th of the month due, enter 0. (Full discount allowed on Forms
gasoline and diesel fuel under MCL 205.56a(11).
160 or 161).
IMPORTANT NOTICE
b. After the 12th, but by the 20th, enter .25% (.0025) on 2/3 (.6667) of
line 5. (Discount of .5% (.005) allowed on 160.) (e.g. If line 5 = 10,000,
If you claimed an estimated sales tax prepayment credit on your
$10,000 x .6667 = $6,667. x .0025 = $16.67.)
December 1983 Sales, Use and Withholding Tax Return, you must
repay that credit to the Department using Form 430, Gasoline Credit
Repayment. Repayment of the total amount is due no later than the
c. After the 20th, enter .75% (.0075) on 2/3 (.6667) of line 5. (e.g. If line 5
= 15,000, $15,000 x .6667 = $10,000.50 x .0075 = $75.00.)
date you stop selling gasoline. If you claimed a prepayment credit using
the 2013 Diesel Fuel Advanced Prepaid Credit (Form 5042) it must be
repaid to the Department by filing a Repayment of 2013 Diesel Fuel
ACCELERATED FILERS TAKE NOTE!
Advanced Prepaid Credit (Form 5043) by the earlier of: (i) the date the
Effective for tax periods beginning January 1, 1999, the $20,000 cap
on discounts is removed; the total allowable discount is .5% (.005) of
retailer stops selling diesel fuel or; (ii) October 15,2013.
the tax due at a rate of 4%. This change was enacted with the passage
Line - by - Line Instructions
of Public Acts 265, 266 and 267 of 1998. For a complete explanation,
please refer to Treasury’s Web site at
Line 1: Enter your account number.
Line 2: Enter the return period to which this credit is to be applied (month/
Line 7: For filling out the discount voucher or combined return follow the
year).
directions in the line-by-line instruction booklet.
Line 3: Enter the name (individual, partners or corporation) under which
Line 8: Enter total of sales tax prepaid (line 5) and discount (line 6).
the business is registered.
Net payment due. Subtract line 7 from line 4 and enter the difference. This
Line 4: Total amount due. Enter the total amount due from the Total
is your net payment due. Make your check for this amount rather than the
Payment line of the Combined Return for Michigan Taxes (Form 160) or
amount shown on your Combined Return for Michigan Taxes (Form 160)
the Total Payment line of Discount Voucher for Sales and Use Taxes (Form
or Discount Voucher for Sales and Use Taxes (Form 161).
161).
DO NOT WRITE THIS AMOUNT ON YOUR RETURN. Send this form with
Line 5: Total prepaid sales tax. The number of gallons purchased and
your payment and voucher or return to the address for filing your regular
amount of prepaid should be determined by your purchase invoices for
return. If line 7 is more than line 4, use the credit against your next return.
this period.
a. Enter gallons and prepaid sales tax on gasoline for the period.
On the reverse side of this form, enter names and address of your suppliers
b. Enter gallons and prepaid sales tax on diesel fuel for the period.
and total gallons purchased during this return period.
c. Enter total prepaid sales tax for the period. Add line 5a and 5b dollar
amounts.
File this form with your Form 160 or Form 161. If you are not required to
Line 6: Sales tax early payment discount. NOTE: The discount is allowed
file a return, mail this form and a letter requesting a refund to Michigan
only on 4% portion (2/3) of 6%.
Department of Treasury, P.O. Box 30427, Lansing, MI 48909.
This line does not apply if retail sales are to tax exempt customers and no
Call (517) 636-6925 if you have any questions.
sales tax is due.
Michigan Department of Treasury
This form is issued under authority of P.A. 167 of 1933.
Reset Form
2189 (Rev. 04-13)
Filing is voluntary but must be filed for claim to be allowed.
Fuel Retailer Supplemental Report
1. Account Number:
2. Return Period: Month(s)
Year
3. Registered Owner’s Name
4. Total Amount Due. Enter amount from Combined Return for Michigan Taxes (Form 160)
Total Payment line, or Discount Voucher for Sales and Use Taxes (Form 161), Total Payment line .................4.
Gallons
Prepaid Tax
5.
a. Enter gallons and prepaid sales tax on gasoline for the period
__________
$___________
b. Enter gallons and prepaid sales tax on diesel fuel for the period __________
$___________
Enter total prepaid sales tax for the period. Add lines 5a and 5b prepaid tax amounts ..
5c.
c.
6. Sales tax collection discount. Enter 2/3 (.6667) of line 5 (See instructions.) ................
6.
7. Add sales tax prepaid (line 5) and discount (line 6) .......................................................... 7.
8. Net Amount Due. Subtract line 7 from line 4.
(If credit, use against your next return.) ..............................................................................................................8.
Complete reverse side. Attach this form to your Form 160 or Form 161. If no return is required, mail this form and a letter requesting a refund to
Michigan Department of Treasury, P.O. Box 30427, Lansing, MI 48909. For questions, call (517) 636-6925.

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