Reset Form
Michigan Department of Treasury
Mail to:
Michigan Department of Treasury
48 (Rev. 3-01)
Lansing, MI 48922
Individual Purchase Use Tax Return
Issued under P.A. 94 of 1937. Filing is mandatory.
When you buy items from out-of-state companies through the
doesn't collect Michigan sales or use tax, you must pay use tax
Internet, catalogs, or through newspaper, television or
directly to the Michigan Department of Treasury.
magazine advertisements, or buy an aircraft, you may owe use
tax on those items. Some companies collect the Michigan tax
Items subject to use tax include aircraft, clothing, appliances,
on sales; when they do, you should pay the tax directly to the
electronic equipment, furniture, jewelry and books. You do not
company.
have to pay use tax on grocery food items, prescription drugs,
vitamins and most magazine subscriptions.
But if you buy something from an out-of-state company that
Your Name
Social Security Number
Telephone Number
Street Address
City
State
ZIP Code
An itemized list of purchases is not required. Report only your total purchases on which you did not pay tax, including shipping and
handling.
$ __________
I declare under penalty of perjury that the information in this return is true and
Total Purchases
complete to the best of my knowledge.
X
.06
Signature
Date
$
TOTAL TAX DUE. Pay this amount.
Make your check payable to the "State of Michigan," write the words "Use Tax" on the front of the check.