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

Michigan Department of Treasury

4054 (Rev. 02-11)

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

Member and Tribal Entity retailers having sales subject to tax

have sales subject to tax sharing, under the terms of an

sharing under the terms of an implemented Tax Agreement

implemented Tax Agreement with the State, should submit

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 20

Member or Tribal Entity retailer operating within their Tribal

of the month following the end of the quarter. Instructions

and Trust Lands that are also sourced to their Tribal and Trust

and worksheets have been provided to assist in calculating

Lands under the terms of the Tax Agreement. In general,

the tax due as requested on the return. For accurate posting

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 and

makes sales sourced to Tribal and Trust Lands (e.g. it

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 Tribal Forms 4017 and

Accounts with sales subject to tax sharing, under the terms

4018. All taxable sales reported on these forms are subject

of an implemented Tax Agreement with the State, must

also file a State/Tribal Agreement Use Tax Annual Return

to tax sharing. Sales from a Tribe, Tribal Member, or Tribal

Entity operating a business from a location outside of

(Form 4018). This Annual Return balances the tax due for

Tribal and Trust Lands would not be subject to tax

the year with the quarterly payments made during the year.

sharing and should be filed according to Michigan’s General

A complete and signed Annual Return is due February 28

Sales and Use Tax Acts (P.A. 167 of 1933, as amended, and

of the following year.

P.A. 94 of 1937, as amended.) Remit these taxes using the

Combined Return for Michigan Taxes (Form 160) and the

Mail your return and payments to the address listed on the

Annual Return for Sales, Use and Withholding Taxes (Form

returns. If you have any questions, visit our Web site at

or call the Office of Tribal

165).

Affairs at (517) 241-2185.

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.

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

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