Michigan Sales, Use, And Withholding Tax Forms And Instructions (Page 3 of 16) in pdf

add or delete a location, or name change, you must notify

quarterly, or annual ﬁ ling frequency based on your tax liability.

Treasury’s Registration Section using the Notice of Change

Appropriate forms will be provided to you. Visit www.

or Discontinuance (Form 163) or in writing. Changes made at

michigan.gov/business for additional information.

the Post Ofﬁ ce or other State agencies do not update Treasury

Your ﬁ ling frequency may change over time. When it does,

records. Do not write changes on the annual return.

Treasury will notify you and send you the necessary materials.

Pre-Identiﬁ ed Returns and Vouchers. The Combined

If you ﬁ le only once annually and your accumulated sales, use,

Return for Michigan Taxes (Form 160) and Discount Voucher

and withholding taxes become $750 or more, you must notify

for Sales and Use Taxes (Form 161) sent to you contain

Treasury immediately. We will change your ﬁ ling status and

speciﬁ c information about your account that is processed by

provide you with the appropriate tax materials.

electronically scanning the document. Do not change, copy,

E-Registration for Business Taxes. If you already have a

or use forms from another business. If you lose your booklet

Federal Employer Identiﬁ cation Number (FEIN) and wish to

of materials, contact Treasury to have a new booklet mailed

to you. IMPORTANT: To ensure your payment is credited to

information online. By completing your application online,

your account, use ONLY your pre-identiﬁ ed returns. Use the

your business can:

correct pre-identiﬁ ed form for the period for which you are

ﬁ ling.

• Receive its Sales Tax License within seven days.

• Add taxes or licenses to its registration.

Magnetic Media/W-2 Reporting. The State only accepts

magnetic Wage and Tax Statements (Form W-2) reporting in

You cannot use your Social Security number as your FEIN.

the format published by the Social Security Administration.

Registration information and a link to the joint Unemployment

Filing and format instructions are provided on Transmittal for

Insurance Agency/Treasury e-Registration site can be found at

Magnetic Media Reporting of W-2s, W-2Gs, and 1099s to the

State of Michigan (Form 447).

Sales Tax

Retail Sales to Federally Recognized Indian Tribes or Their

You must register to pay sales tax if you make retail sales of

Qualifying Members. The State has set up special sales and

goods in Michigan even if the items you sell are not taxable.

use tax protocols for certain situations involving federally

recognized Indian tribes and their qualifying members. For

501(c)(3) or 501(c)(4) Nonproﬁ t Organizations. If you make

additional details, visit for Native

sales at retail, you must register for a sales tax license even if

American information.

the items you sell are not taxable. If your gross sales during the

year are less than $5,000, you do not need to collect or pay sales

Sales Tax, Use Tax, and Withholding Tax Reporting

tax. However, if you collect sales tax, you must remit it even if

Requirements. If a taxpayer inserts a “zero” on (or leaves

your aggregate sales for the year are less than $5,000.

blank) any line on a form for reporting Sales Tax, Use Tax, or

Withholding Tax, the taxpayer is certifying that no tax is owed

For example, if you expect your gross sales to be $6,500 and

for that tax type. If it is determined that tax is owed, the taxpayer

collect sales tax, but your actual gross sales were only $4,000,

will be liable for the deﬁ ciency as well as penalty and interest.

you must pay the sales tax collected to Treasury. See the

worksheet instructions for line 5i on page 11.

Mailing Information

If you don’t collect sales tax on your sales, but your sales

Annual Return for Sales, Use, and Withholding Taxes

are $5,000 or more, you are liable for the tax on all sales. To

(Form 165) and W-2 information.

calculate the sales tax due, divide your gross sales by 17.6667

If enclosing payment with your Annual Return, mail to:

and enter the result on your worksheet, line 5j (see worksheet

instructions, page 11). See Revenue Administrative Bulletin

Michigan Department of Treasury

(RAB) 1995-3 on Treasury’s Web site or contact Customer

Department 78172

Service at (517) 636-6925.

P.O. Box 78000

Detroit, MI 48278-0172

Use Tax on Sales and Rentals

If requesting a Credit to your account (amount on line 23)

You must register and pay use tax if you:

or a Refund (amount on line 24), mail to:

• Are doing business in Michigan but do not have a retail

Michigan Department of Treasury

location in Michigan;

P.O. Box 30779

Lansing, MI 48909

• Voluntarily collect use tax from your customers;

All other Annual Returns without payment, mail to:

• Sell telecommunications services;

• Rent hotel and motel rooms or other accommodations; or

Michigan Department of Treasury

Lansing, MI 48930

• Lease tangible personal property to Michigan customers

from a Michigan or an out-of-state location.

Registering and Filing Returns

Use Tax on Purchases

Businesses that make retail sales or hire employees must

Almost every business has a use tax liability. You must pay use

sales, use, and withholding taxes due. Treasury sets a monthly,

tax on your purchases if you:

Michigan Sales, Use, And Withholding Tax Forms And Instructions Page 3

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