You can register for a Michigan seller's permit online through the Michigan Department of Treasury.
Form 5081 is the Sales, Use, and Withholding Taxes Annual Return used by businesses in Michigan. It is filed with the Michigan Department of Treasury to report sales, use, and withholding taxes for the entire year. For businesses required to file annually, this return is due by February 28 of the following year.
File by Mail If you have a refund, a credit, or no amount due, mail your return to: Michigan Department of Treasury. Lansing, MI 48956. If you owe taxes, mail your return to: Michigan Department of Treasury. Lansing, MI 48929.
To amend your Use Tax, write a letter to Michigan Department of Treasury, Customer Contact Division, P.O. Box 30427, Lansing, MI 48909.
You may mail 1099 forms, W-2 forms and Form 5081 to the given address: Michigan Department of Treasury, P.O. Box 30401, Lansing, MI 48909-7901.
DO I NEED A RESALE CERTIFICATE IN MICHIGAN? If your business is a retail or wholesale operation that does not want to be responsible for collecting sales tax on resold items and does not want to have any exposure to any future tax liability, then a Michigan resale certificate will be required.
While the state of Michigan does not offer or require an overall business license, unless you are operating in specific fields, there are several municipalities that do require licensing if a business plans to operate in their community.
Mail your Form W2 along with your Form 5081 to the following address: Michigan Department of Treasury, P.O. Box 30401, Lansing, MI 48909-7901.
Seller's permit Michigan does have a sales tax requirement that requires a license. The regulation is worded as follows: “A person shall not engage or continue in a business taxable under the sales tax law without securing a license, regardless of the amount of sales or the manner of obtaining goods for sale.”