News & Articles

Changes for Michigan Sales, Use, and Withholding Taxes

Posted on Tue, Dec 30, 2014

The Michigan Department of Treasury has a new online system called the Michigan Treasury Online (MTO).  This new system allows taxpayers 24/7 access to their accounts and will start to process sales, use, and withholding (SUW) tax returns for 2015. Taxpayers can make changes to their account, electronically file SUW returns, and make electronic payments for taxes due. 

Starting JChangeanuary 2015, the filing of a return is required regardless of filing method, payment method, or whether tax is due. 

Taxpayers have three filing options:

  • Free e-file using MTO,

  • E-file using Treasury-approved commercial/proprietary software,

  • And paper file.

Because e-filing is available, the Department of Treasury will no longer mail forms and instructions for SUW returns and licenses starting with tax year 2015. Taxpayers can download the form from the Treasury’s website and mail a completed copy.

Taxpayers should be aware that the Treasury requires certain forms to be e-filed. Fuel-related credits, vehicle dealer credits, and taxpayers using a 4% sales tax rate must e-file using MTO.  Taxpayers should also note changes to form numbers and creation of new forms.

Old Form

New Form

Form Title

160

5080

SUW Taxes Monthly/Quarterly Return

 

5092

SUW Taxes Amended Monthly/Quarterly Return

165

5081

SUW Taxes Annual Return

 

5082

SUW Taxes Amended Annual Return

 

5083

Fuel Supplier and Wholesaler Prepaid Sales Tax Schedule

2189

5085

Fuel Retailer Supplemental Schedule

92

5086

Vehicle Dealer Supplemental Schedule

430

5084

Fuel Advance Credit Repayment

48

5087

Purchasers Use Tax Return

388

5088

Seller’s Use Tax Return

2271

5089

Concessionaire’s Sales Tax Return and Payment

4601

5091

SUW Taxes 4% and 6% Annual Return

 

5093

SUW Taxes 4% and 6% Amended Annual Return

 

5094

SUW Payment Voucher

 

5095

SUW Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

Taxpayers can sign up for MTO at any time and will need to be setup through a Michigan Business One Stop account. Registration for a One Stop account can be done online at www.michigan.gov/business.

For more details about MTO, go to www.michigan.gov/mtobusiness or consult with your tax adviser. 

Additional Q&A can be found through the MICPA website:

Tax Alert: What you Need to Know Now About Sales & Use Withholding (SUW)

Tags: EHTC Article, SUW, MTO, Michigan, Newsletter, Articles, Taxes