Form 2271 - Concessionaire'S Sales Tax Return And Payment
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Michigan Department of Treasury
2271 (Rev. 12-09)
Concessionaire's Sales Tax Return and Payment
Issued under P.A. 167 of 1933 and 122 of 1941 as amended. Filing is mandatory.
Seller's Name
Telephone Number
Social Security Number
Street Address
Sales Tax License No. (if applicable)
Federal Employer ID Number
City, State, ZIP Code
Temporary Liquor License No. (if applicable)
Event
Location (City)
Date of Event
As a vendor operating in Michigan, you are responsible for collecting and paying Michigan sales, use and withholding
taxes. You must remit sales tax on all sales of tangible personal property from an event at a Michigan location to an end
user ("retail sales") at the rate of 6 percent. You must also remit use tax on all goods taken from inventory or purchased
exempt from Michigan sales tax and used in your business unless you paid sales tax of at least 6 percent to another state.
For example, prizes given for games of skill or chance.
You must also remit income tax withholding for wages paid to anyone working for you while you are in Michigan,
regardless of that person's state of residence. For example, either hiring local people when you are in Michigan or bringing
your own employees with you.
Complete each line below as instructed. If you have questions, please contact the Sales, Use and Withholding Tax
Customer Contact Division at (517) 636-4730.
1.
Gross Sales. Enter the total amount of sales of
1.
tangible personal property including cash and charge sales
2.
2.
Enter your purchases for resale on which you paid tax of 6% to your supplier
3.
3.
Subtract line 2 from line 1
4.
4.
If you include tax in gross sales (line 1), divide line 3 by 17.6667
5.
5.
Taxable Sales. Subtract line 4 from line 3
6.
6.
Sales Tax Due. Multiply line 5 by 6% (.06)
7.
Use Tax Due. Enter 6% (.06) of all purchases made for your own use
7.
or consumption on which you did not previously pay 6% sales tax
8.
Enter all wages paid to employees
8.
9.
9.
Income Tax Withholding Due. Enter total withholding due
10.
10.
Penalty and Interest Due. Enter amounts due for late payment of tax
11.
11.
Pay this Amount. Add lines 6, 7, 9 and 10
CERTIFICATION
I declare, under penalty of perjury, that the information in this return is true and complete.
Seller's Signature
Date
This return is due upon demand. If demand is not made, 3 business days after event. If this form and payment are not mailed to the
Michigan Department of Treasury by the due date, an estimated tax assessment may be issued against you.
Make check payable to: STATE OF MICHIGAN.
Mail To:
Michigan Department of Treasury
Customer Contact - SUW
P.O. Box 30781
Lansing, MI 48909
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