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Sales, Use and Withholding Taxes 2015

December 17, 2014

Summary of Changes

In January 2015, the Michigan Department of Treasury will begin to process current-year Sales, Use, and Withholding (SUW) tax returns with a new online system. As a result of this new processing system, there will be changes to the SUW forms and to the way taxpayers can file and make payments for tax year 2015 returns.

New e-Services

The new bundle of e-services is called Michigan Treasury Online (MTO). SUW taxpayers will have 24/7 access to their accounts, and will be able to file returns and make payments electronically in one convenient transaction. 

Highlights of New Online Features
• Free service, no cost 24/7 access to use online services
• Review and make changes to the account 
• Electronically file (e-file) and electronically pay (e-pay) in one transaction
• Update, add, or delete tax types
• Delegate authority (including Payroll Service Providers (PSPs) and Third-Party Administrators (TPAs))

All Taxpayers Must File a Return
Beginning January 2015, all taxpayers are required to file an actual return regardless of how they pay their SUW taxes and regardless of whether tax is due. 

The Department of Treasury will no longer Mail Out SUW Returns and Licenses 
Due to the availability of e-file options, beginning with tax year 2015, SUW forms and instructions will no longer be mailed. Current sales tax licenses are valid until September 30, 2015. ONCE EXPIRED, COPIES OF LICENSE RENEWALS MAY BE VIEWED AND PRINTED FROM TAXPAYER MTO ACCOUNTS. Copies of sales tax licenses may ALSO be requested through business self-service or the automated phone system by calling +1 517 636 6925.

Michigan-Established (ME) account numbers to be discontinued for SUW taxpayers
The Department of Treasury will not issue separate ME account numbers to SUW taxpayers that file from multiple locations. Beginning with the January 2015 return, each location should file using only the Federal Employer Identification Number (FEIN) or Treasury (TR) number. Multiple return filings for a single FEIN or TR number will be accepted. Current sales tax licenses issued under an ME number remain valid through September 30, 2015. New licenses will be issued to the existing FEIN or TR number when the current license expires.

Filing Options
Most taxpayers will have three filing options:
1. Free E-file: Using the state’s website, MTO, beginning January 15, 2015
2. E-file: Using Treasury-approved commercial or proprietary software
3. Paper file (for eligible forms only): Downloading forms from Treasury’s website and mailing a completed copy

Required E-file Forms
Using MTO, Approved Commercial, or Proprietary Software:
• Form 5083, Fuel Supplier and Wholesaler Prepaid Sales Tax Schedule
• Form 5085, Fuel Retailer Supplemental Schedule
• Form 5086, Vehicle Dealer Supplemental Schedule

Using MTO Filing Only:
• Form 5091, SUW Taxes 4% and 6% Annual Return
• Form 5093, SUW Taxes 4% and 6% Amended Annual Return

Forms have been revised based on new requirements and have new form numbers. Refer to the table for additional details. 

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