Sales, Use, and  

Withholding Taxes 2015:  

Summary of Changes 

In January 2015, the Michigan Department of Treasury will begin to process current-year Sales, Use, and 
Withholding (SUW) tax returns with a new online system. As a result of this new processing system, there will 
be changes to the SUW forms and to the way taxpayers can file and make payments for tax year 2015 returns. 

New e-Services 
The new bundle of e-services is called Michigan Treasury Online (MTO). SUW taxpayers will have 24/7 access 
to their accounts, and will be able to file returns and make payments electronically in one convenient 
transaction.  

Highlights of New Online Features 
 Free service, no cost 24/7 access to use online services 
 Review and make changes to the account  
 Electronically file (e-file) and electronically pay (e-pay) in 
  one transaction 
 Update, add, or delete tax types 
 Delegate authority (including Payroll Service Providers 
  (PSPs) and Third-Party Administrators (TPAs)) 

All Taxpayers Must File a Return 
Beginning January 2015, all taxpayers are required to file an 
actual return regardless of how they pay their SUW taxes and 
regardless of whether tax is due.  

The Department of Treasury will no longer Mail Out SUW Returns and Licenses  
Due to the availability of e-file options, beginning with tax year 2015, SUW forms and instructions will no longer 
be mailed. Current sales tax licenses are valid until September 30, 2015. ONCE EXPIRED, COPIES OF 
LICENSE RENEWALS MAY BE VIEWED AND PRINTED FROM TAXPAYER MTO ACCOUNTS. Copies of 
sales tax licenses may ALSO be requested through business self-service or the automated phone system by 
calling +1 517 636 6925. 

Michigan-Established (ME) account numbers to be discontinued for SUW taxpayers 
The Department of Treasury will not issue separate ME account numbers to SUW taxpayers that file from 
multiple locations. Beginning with the January 2015 return, each location should file using only the Federal 
Employer Identification Number (FEIN) or Treasury (TR) number. Multiple return filings for a single FEIN or TR 
number will be accepted. Current sales tax licenses issued under an ME number remain valid through 
September 30, 2015. New licenses will be issued to the existing FEIN or TR number when the current license 
expires. 

                                                Sales, Use, and Withholding Taxes 2015: Summary of Changes 1 

Filing Options 
Most taxpayers will have three filing options: 
1.  Free E-file: Using the state’s website, MTO, beginning January 15, 2015 
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 

Required E-file Forms 
Using MTO, Approved Commercial, or Proprietary Software: 
 Form 5083, Fuel Supplier and Wholesaler Prepaid Sales Tax Schedule 
 Form 5085, Fuel Retailer Supplemental Schedule 
 Form 5086, Vehicle Dealer Supplemental Schedule 

Using MTO Filing Only: 
 Form 5091, SUW Taxes 4% and 6% Annual Return 
 Form 5093, SUW Taxes 4% and 6% Amended Annual Return 

Forms 
Forms have been revised based on new requirements and have new form numbers. Refer to the table for 
additional details. 

                                               Sales, Use, and Withholding Taxes 2015: Summary of Changes 2 

Changes to Tax Forms 
 Old Form  New Form  Form Title              Highlights 

 160  5080 SUW Taxes Monthly/Quarterly        Full-page form.
           Return                             Gross sales information should be included, when 
                                               applicable. 
 NA   5092 SUW Taxes Amended 
           Monthly/Quarterly Return           Allows subtraction for early payments or excess payments 
                                               made in prior periods. 
                                              A new form for amending has been created and specifies 
                                               which taxes are being amended. 
 165  5081 SUW Taxes Annual Return            Allowable deductions listing has been updated.  
                                              Direct payment exemption is a new field under allowable 
 NA   5082 SUW Taxes Amended Annual            deductions. 
           Return 
                                              Line for subtraction of Secretary of State sales has been 
                                               removed. Instead the credit for tax paid to Secretary of State 
                                               will be a subtraction from the tax liability of all sales made.  
                                              A new form for amending has been created and specifies 
                                               which taxes are being amended. 
      5083 Fuel Supplier and Wholesaler       Forms 5083 and 5085 require completion of 
           Prepaid Sales Tax Schedule          customer/supplier and gallons of fuel information. 
                                              Form 5086 will now create a credit for taxes paid and will be 
 2189 5085 Fuel Retailer Supplemental          subtracted from the tax liability. 
           Schedule 
                                              Returns containing these schedules can only be filed 
 92   5086 Vehicle Dealer Supplemental         electronically together with the monthly/quarterly return. 
           Schedule 
 430  5084 Fuel Advance Credit Repayment      Full-page form.
                                              Paper file only. 
 48   5087 Purchasers Use Tax Return          Full-page form.
                                              Paper file only. 
                                              Payment-only form.
 388  5088 Seller’s Use Tax Return            Full-page form.
                                              Paper file only. 
                                              Payment-only form.
 2271 5089 Concessionaire’s Sales Tax Return  Full-page form.
           and Payment                        Paper file only. 
                                              Payment-only form.
 4601 5091 SUW Taxes 4% and 6% Annual         E-file only through MTO. 
           Return                             Paper forms are not available. A new form for amending has 
                                               been created and specifies which taxes are being amended.
 NA   5093 SUW Taxes 4% and 6% Amended 
           Annual Return 
 NA   5094 SUW Payment Voucher                Payment-only form submitted for e-file returns when 
                                               payment is made by check or money order. 
 NA   5095 SUW Monthly/Quarterly and          Industrial processing and agricultural production exemptions 
           Amended Monthly/Quarterly           have been separated into two individual fields. 
           Worksheet                          Direct payment exemption is a new field under allowable 
                                               deductions. 
 
                                        Sales, Use, and Withholding Taxes 2015: Summary of Changes 3 

Summary of 2015 SUW Major Changes 
 Accelerated      Sales and use tax filing frequency and calculation method has not changed: Accelerated sales and use 
 Filers           tax filers must continue to make the 75% prepayment due for the current month, and reconcile and pay the 
                  previous month’s actual liability. 
                  The filing of a return is required: Historically, taxpayers paying by electronic funds transfer (EFT) were not 
                  required to file a separate, corresponding return. Beginning January 2015, all taxpayers will be required to file 
                  an actual return regardless of how they pay and regardless of whether tax is due.  
                  Accelerated filers must continue to pay electronically: Accelerated filers using MTO can electronically 
                  submit their returns and initiate an EFT debit payment in a single session. Importantly, the MTO debit 
                  payment can be made as one combined payment eliminating the need to make three distinct payment 
                  transactions for SUW tax liabilities. Taxpayers may continue to initiate EFT credit payments through their 
                  financial institutions, but they are required to separately file a return.  
 Fuel and Vehicle All 2015 fuel and vehicle dealer credits must be e-filed: These credits must be claimed on the 
 Credit Filers    monthly/quarterly return and cannot be separately filed. Therefore, returns claiming these credits can only be 
                  electronically filed through MTO or Treasury-approved commercial or proprietary software. If you are only 
                  required to file an annual return, you must still electronically complete the appropriate credit information 
                  included on the December monthly/quarterly return.  
 4% Sales Tax     2015 SUW tax returns using a 4% sales tax rate must be e-filed using MTO: The paper filing of returns 
 Filers           that include a 4% sales tax rate will not be allowed in tax year 2015 and beyond. These returns must be 
                  electronically filed through MTO only. The MTO e-file requirement will ensure complete information and 
                  accurate discount calculations.  
 ME Accounts      ME account numbers to be discontinued for SUW taxpayers: The Department of Treasury will not issue 
                  separate ME account numbers to SUW taxpayers that file from multiple locations. Beginning with the January 
                  2015 return, each location should file using only the FEIN or TR number. Multiple return filings for a single 
                  FEIN or TR number will be accepted. Current sales tax licenses issued under an ME number remain valid 
                  through September 30, 2015. New licenses will be issued to the existing FEIN or TR number. 
 Taxpayer Paying  EFT debit payments: The Web and phone payment options currently available for SUW tax years 2014 and 
 by EFT           prior will be disabled in early 2015. For tax year 2015, SUW taxpayers can use MTO to electronically submit 
                  their returns and initiate an EFT debit payment in a single session. Importantly, the MTO debit payment can 
                  be made as one combined payment eliminating the need to make three distinct payment transactions for 
                  SUW tax liabilities.  
                  EFT credit payments: Taxpayers may continue to initiate EFT credit payments through their financial 
                  institutions, but they are required to separately file a return.   
                  The filing of a return is required: Historically, taxpayers paying by EFT were not required to file a separate, 
                  corresponding return. Beginning January 2015, all taxpayers will be required to file an actual return 
                  regardless of how they pay and regardless of whether tax is due.  
 Taxpayer using   What Does This Mean for PSPs and TPAs? 
 PSP or TPA       PSPs and TPAs submitting bulk payment and return files on behalf of their clients must use Treasury-
                  approved commercial or proprietary software. Bulk files must be transmitted through the SUW Direct 
                  Gateway. Visit www.MIfastfile.org for additional information on developing, testing, and obtaining Treasury 
                  approval for commercial or proprietary software necessary for bulk filing. 
                  Filing Returns and Payments through MTO 
                  SUW taxpayers will have the ability to delegate MTO filing and payment authority to their authorized PSP or 
                  TPA; however, MTO does not accommodate bulk filing. In order to bulk file returns and payments, Treasury 
                  anticipates PSPs and TPAs will use approved commercial or proprietary software. If a PSP or TPA is 
                  interested in using MTO on behalf of a client, please visit www.michigan.gov/mtobusiness for more 
                  information on delegated authority.  
 
                                                       Sales, Use, and Withholding Taxes 2015: Summary of Changes 4