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
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.