How do I apply for a seller's permit?

How to Apply for a Seller's Permit in Michigan

In Michigan, a seller's permit is required for businesses engaged in selling tangible personal property subject to sales tax. This permit allows you to collect and remit sales tax properly.

Step-by-Step Application Process

• Determine Eligibility: Ensure your business sells taxable goods or services and operates within Michigan.
• Register Your Business: Before applying, complete your business registration with the Michigan Department of Licensing and Regulatory Affairs (LARA).
• Gather Required Information: Prepare your Federal Employer Identification Number (EIN), business details, ownership information, and estimated sales figures.
• Apply Online: Use the Michigan Treasury Online (MTO) portal to submit your application for a seller's permit.
• Receive Your Permit: After processing, you will receive your seller's permit number, which must be displayed at your place of business.

Operational Considerations

• Sales Tax Collection: Once permitted, you must collect sales tax on taxable sales and remit it according to Michigan's reporting schedule.
• Recordkeeping: Maintain accurate sales records and tax collected to comply with state reporting and audit requirements.
• Renewals and Updates: Monitor any changes in your business status and update your permit information as needed.
• Compliance: Stay current with Michigan sales tax laws to avoid penalties or fines related to improper tax collection or reporting.

As of 2026, applying for a seller's permit in Michigan is streamlined through the online system, reducing processing time and improving operational efficiency.