If your business is operating in Michigan, you may need to register for sales tax with the state. Sales tax registration is required for businesses that sell tangible personal property or certain services in Michigan.
How to get a Michigan Sales Tax License
There is one sales tax setup task you may need to complete in Michigan to get your sales tax licence. You can follow the guide below to help you get registered directly with the Michigan agencies or use Mosey to do it.
Use Mosey to register for sales tax in Michigan.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
Michigan Sales Tax Setup for LLP, Corporation, LLC
In general, if you sell tangible personal property to Michigan consumers, you are required to register with Michigan Treasury for a license to collect and remit sales tax. If you have made at least 200 transactions or $100,000 in gross sales sourced to Michigan in the previous calendar year, you have economic nexus for sales tax purposes. SaaS is generally not considered a taxable service in Michigan. Note: Nonprofit organizations are subject to the same sales tax requirements, however, are exempt from tax on the first $10,000 of tangible personal property sold for fundraising in a calendar year, as long as total retail sales for the year are under $25,000. 501(c)(3) and 501(c)(4) exempt organizations are eligible to make qualifying purchases without paying sales and use taxes by providing a completed Michigan Sales and Use Tax Certificate of Exemption (Form 3372) to the seller.
Register Sales Tax Account
Log in to your Michigan Treasury Online (MTO) account to register for a sales tax account. Note: No action is necessary if you already signed up for a sales tax account in prior business registrations with Michigan Treasury.
Michigan Sales Tax Filing Requirements & Deadlines
There is one sales tax filing requirement & deadline you may need to complete in Michigan. You can follow the guide below or use Mosey to do it.
Michigan Sales and Use Taxes Return for Corporation, LLC, LLP
If you are registered with the Michigan Department of Treasury for any Sales, Use or Withholding (SUW) taxes, you have to file a combined monthly/quarterly return for SUW taxes, (Form 5080). The Treasury determines your filing frequency based on your estimated monthly liability for each tax registered: $62 or less for annual filers, $63 - $999 for quarterly filers, and over $1000 for monthly filers. Since the taxes are reported together, your filing frequency will be based on the tax with the highest threshold. Your filing frequency is reviewed yearly, and you'll be notified in writing if it changes. Note: Form 5080, filed by payroll providers on your behalf, typically only covers the withholding tax section. If you are registered for sales or use tax, you should file them in a second return and leave the withholding tax section blank. The Treasury will be able to combine the separate filings.
File and Pay Online
Log in to your Michigan Treasury Online account to file your monthly/quarterly Sales, Use & Withholding (SUW) return through the SUW Dashboard.
Michigan Sales and Use Taxes Annual Return for Corporation, LLC, LLP
If you are liable for any Sales, Use, or Withholding (SUW) taxes in Michigan, you have to file the Sales, Use & Withholding Taxes Annual Return (Form 5081). Note: Form 5081, filed by payroll providers on your behalf, typically only covers the withholding tax section. If you are registered for sales or use tax, you should file them in a second return and leave the withholding tax section blank. The Treasury will be able to combine the separate filings.
File and Pay Online
Log in to your Michigan Treasury Online account to file your annual sales, use & withholding (SUW) return through the SUW Dashboard.
