Reset Form
Michigan Department of Treasury 
5087 (Rev. 04-22), Page 1 of 1 

2023 Purchaser’s Use Tax Return 
Issued under authority of Public Act 94 of 1937, as amended. 
Taxpayer’s Individual or Business Name                                                                   Social Security or Federal ID Number (FEIN) 

Address                                                                                                  Telephone Number 

City                                                                  State                              ZIP Code 

1.  Total purchases (including delivery charges)..................................................................................................     1. 

2.    Total tax due. Multiply line 1 by 6% (0.06) .................................................................................................... 2. 

TAXPAYER  CERTIFICATION: I declare under penalty of perjury that this return is true and complete to the best of my knowledge. 
Signature of Taxpayer or Official Representative (must be Owner, Officer, Member, Manager,  Printed Name 
or Partner) 

Title                                                                                       Date 

Make check payable to “State of Michigan” and write “Purchaser’s Use Tax” on the check. 
Send the return and payment due to: Michigan Department of Treasury, P.O. Box 30406, Lansing, MI 48909-7906 
*Make a copy of this return and payment for your records. 

+ 0000 2023 74 01 27 7 

2023 Form 5087, Page 2 

Instructions for 2023 Purchaser’s Use Tax Return (Form 5087) 
Do not fill out this form for aircraft purchases. If you would  Purchase price includes “services necessary to complete the 
like to report a purchase of an aircraft, see Tax Calculation   sale,” “delivery charges,” and “installation charges” incurred 
for Nonqualified Aircraft Transfer (Form 1989).                 or to be incurred before the completion of the transfer of 
Michigan Department of Treasury also provides a use tax         ownership of the  property. See MCL  205.92(f)(iv)-(v). 
line on the Michigan Individual Income Tax Return to report     Delivery charges are defined in Sec. 2b (e) (MCL 205.92b) 
and pay use tax. Report and pay the use tax using this form     to mean “charges by the seller for preparation and delivery 
or the use tax line on the MI-1040, NOT BOTH.                   to a location designated by the purchaser of tangible personal 
                                                                property and services. Delivery charges include, but  are 
When a Michigan resident purchases items from out-of-state      not  limited to, transportation, shipping, postage, handling, 
sellers through the internet, catalogs, newspapers, television  crating, and packing.” 
or magazines they may owe use tax. Some out-of-state 
sellers collect the Michigan tax on sales; when they do, no     If the  out-of-state  seller  doesn’t  collect  Michigan  sales or 
additional tax is due and there is no need to file this form.   use tax, you must pay Michigan 6% use tax due directly to 
However, the burden of proving sales or use tax was paid to     the Michigan Department of Treasury on the purchase price 
the seller rests on the purchaser.                              as defined above. Examples of tangible personal property 
                                                                subject to use tax include, but are not limited to, clothing, 
The Michigan Use Tax Act, Sec. 3(1) (MCL 205.93), provides      electronics, furniture, jewelry or books. Examples of tangible 
in part that “There is levied upon and there shall be collected personal property not subject to use tax include, but are 
from every person in this state a specific tax, including both  not limited to, unprepared food items, prescription drugs, 
the local community stabilization share and the state share,    vitamins, certain newspapers and periodicals. An itemized 
for the  privilege  of using, storing, or consuming tangible    list of purchases is not required. 
personal property in this state at a total combined rate equal 
to 6% of the price of the property ...”                         Please be advised that tangible personal property purchased 
                                                                while traveling abroad or from another state and brought into 
As stated in Sec. 2(f) (MCL 205.92), “purchase price” or        Michigan for storage, use or consumption is subject to 6% 
“price” means the total amount of consideration paid by the     Michigan use tax. However, credit is given for any sales or 
consumer to the seller, including cash, credit, property, and   use tax that had been legally due and paid in another state 
services, for which tangible personal property or services are  of the United States up to 6% at the time of acquisition of 
sold, leased, or rented, valued in money, whether received      the property. Credit is not given for any sales, use, or other 
in money or otherwise, and applies to the measure subject       excise tax paid to a foreign jurisdiction. 
to use tax. “Tangible personal property” is  defined in Sec. 
2(k) to mean “personal property that can be seen, weighed,      Tax Assistance 
measured, felt, or touched or that is  in any other manner      For assistance, call 517-636-6925. Assistance is available 
perceptible to the senses and includes electricity, water, gas, using TTY through the Michigan Relay Center by calling 
steam, and prewritten computer software.”                       711.