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Sales, Use, and  

Withholding Taxes 2016:  

Summary of Changes 

The Michigan Department of Treasury will release its 1 stset of 3 enhancements to the  Michigan Treasury 
Online (MTO) e-services in January 2016.  A major change is the elimination of Michigan Business One Stop 
(MBOS), a registration application.  This change creates several benefits including but not limited to:  A single 
sign-on process streamlined, business authentication real time, access to paying or filing a return and    , 
the ability to self-delegate.   
The MTO 2016 enhancements are presented below: 
Highlights: 
 MBOS is being removed 
 Simplified process via a single set of log-in credentials: customers will need just one username and 
  password to enter the site, file a return, and make an e-payment 
 Reduction in the steps to create a user profile and create a new business relationship 
 Authorized users now have the ability to self-delegate to a business 
 For faster access, taxpayers’ access codes are now emailed  

Business Authentication is Streamlined: 
 The following access types are available for selection: 
        o Manage Business Account Information – includes Registration and File and Pay 
        o File and Pay Sales, Use and Withholding Taxes Only – includes account details 
        o Fast File Now – similar to a guest access, where no previous filing and payment history is shown; 
          allows for immediate access to file and pay your tax returns without creating a business 
          relationship 
 Simplified the delegation process:  
        o Self-delegation that uses shared secrets 
        o The access codes are emailed instead of paper mailed 

 Once a user has established the Manage Business Account Information role, a letter will be sent to 
  the legal business address on file to provide notification of this additional access to the taxpayer’s 
  account 

MTO is More User-Friendly: 
 The ability for users to reset their own passwords and retrieve forgotten usernames/passwords 
 Buttons are now color coded to make it easier to identify important actions 

                                         Sales, Use, and Withholding Taxes 2016: Summary of Changes Page 1 



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Sales Tax Licenses 

The new expiration date displayed on the Sales Tax License is December 31 stof the current tax year. For  
businesses that have MTO access, you may retrieve and print your Sales Tax License by accessing your 
online account. Treasury is only providing 1 license for each registered account.  Businesses with multiple 
locations registered under a single account number will need to either copy the license provided, or print 
additional copies from your MTO account. 
 
Filing Options 
Treaury offers three filing options : 
1.  Free E-file: Using the state’s website, MTO  
2.  E-file: Using Treasury-approved commercial or proprietary software 
3.  Paper file (for eligible forms only): Downloading forms from Treasury’s website and mailing a completed copy 

Note:  Paper forms are not available for: 
    Form 5083, Fuel Supplier and Wholesaler Prepaid Sales Tax Schedule 
    Form 5085, Fuel Retailer Supplemental Schedule 
    Form 5086, Vehicle Dealer Supplemental Schedule 
    Form 5091, SUW Taxes 4% and 6% Annual Return 
    Form 5093, SUW Taxes 4% and 6% Amended Annual Return 
    Form 5096, SUW Taxes 4% and 6% Monthly/Quarterly Return 
    Form 5097, SUW Taxes 4% and 6% Monthly/Quarterly Amended Return 
      
 These filers must use MTO, Approved Commercial, or Proprietary Software 
 
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