Form 3421 - Sales Tax Return For Special Events
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Michigan Department of Treasury
3421 (Rev. 04-11)
Sales Tax Return for Special Events
Issued under authority of P.A. 167 of 1933 and 122 of 1941 as amended. Filing is mandatory.
All retail sales of food, drink, auction items and other items made by an organization during a fundraising event are
subject to Michigan sales tax. The Michigan Sales Tax Act (MCL 205.52(1)) provides that anyone making retail sales is
subject to 6 percent sales tax on gross proceeds. The act specifically includes non-profit organizations in this definition.
Groups currently holding a sales tax license must remit the tax on their current sales tax return. Write the sales tax
license number in the space provided on Part 1 of this form and return it to the Discovery and Tax Enforcement Division.
If the group does not have a sales tax license, use this form to report and pay the sales tax due from an event.
You must submit this return. If no sales tax is due, complete Part 1 and include an explanation.
This return and payment is due three business days after the fundraising event. Make all checks payable to “State of
Michigan.”
Mail the return and payment to:
Discovery & Tax Enforcement Division
Michigan Department of Treasury
PO Box 30140
Lansing MI 48909-7640
Direct questions to the Discovery & Tax Enforcement Division, (517) 636-4120.
PaRT 1: ORganIzaTIOn InfORmaTIOn
Non-Profit, IRS Organization Code
Organization Name
Telephone Number
Street Address
City
State
ZIP Code
Temporary Liquor License Number
Federal Employer ID Number (If applicable)
Sales Tax License Number (If applicable)
Event Description
Event Location (City)
Event Date
PaRT 2: SalES Tax CalCulaTIOn
1. Gross Sales. Enter your total gross sales from this event ................................................................
1.
2. Enter your total sales of exempt items (prepackaged foods, cans of soda, bottled water, etc.) ......
2.
3. Subtract line 2 from line 1 .................................................................................................................
3.
4. If tax is included in gross sales from line 1, divide line 3 by 17.6667 ...............................................
4.
5. Taxable Sales. Subtract line 4 from line 3 ........................................................................................
5.
6. Sales Tax Due. Multiply line 5 by 6% (0.06) Pay this amount .........................................................
6.
PaRT 3: CERTIfICaTIOn
Authorized Signature
Date
Authorized Signer’s Name
Title
See the Sales Tax General Guidelines for Special Events on Page 2 of this form.
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