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Michigan Department of Treasury 
5088 (Rev. 04-22), Page 1 of 1 

2023 Seller’s Use Tax Return 
Issued under authority of Public Act 94 of 1937, as amended. 
Purchaser’s Individual or Business Name                                                                 Invoice Number 

Address                                                                                                 Invoice Date (MM-DD-YYYY) 

City                                                                    State                           ZIP Code 

1.  Invoice amount (including delivery charges)  ..................................................................................................    1. 

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

Seller’s Individual or Business Name 

Address                                                                                                 Telephone Number 

City                                                                    State                           ZIP Code 

TAXPAYER CERTIFICATION: I declare under penalty of perjury that this return is true and complete to the best of my knowledge. 
Signature                                  Printed Name                                 Title                                                             Date 

File on or before the 20th day of the calendar month succeeding the month for which tax was collected. 
Make payment payable to “State of Michigan” and write “Seller’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 

                   Instructions for  2023 Seller’s Use Tax Return (Form 5088) 
Do not use this form if you are registered with Michigan to             mean, “personal property that can be seen, weighed, measured, 
pay sales or use tax.                                                   felt, or touched or that is in any other manner perceptible to the 
If you are a seller that is not registered with Michigan to pay         senses and includes electricity, water, gas, steam, and prewritten 
sales tax or use tax, and a  customer has requested to pay the          computer software” MCL 205.92(k). 
Michigan 6% (six percent) use tax on their purchase from                Purchase price includes “services  necessary to complete 
you and asks you to remit the use tax directly to the State of          the sale,” “delivery charges,” and “installation charges” 
Michigan, you may use this form.  Out-of-state sellers that are         incurred or to be  incurred before  the  completion of the 
not required to remit Michigan sales or use tax often do this as a      transfer of ownership of the  property  MCL  205.92(f)(iv)-(v). 
convenience to their Michigan customers who would otherwise             Delivery charges are defined to mean, “charges by the seller 
be responsible for reporting and remitting Michigan use tax.            for preparation and delivery to a location designated by the 
The Michigan Use Tax Act, levies upon every person in                   purchaser of tangible personal property or services. Delivery 
Michigan a specific tax for the privilege of using, storing, or         charges include, but are not limited to, transportation, shipping, 
consuming tangible personal property in Michigan at a rate              postage, handling, crating, and packing” MCL 205.2b(e). 
equal to 6% of the price of the property. Certain services, such        File on or  before  the  20th day of the  calendar  month 
as telecommunications and accommodations, are also taxable.             succeeding the month for which tax was collected. For  
There are no local (city or county) sales taxes in Michigan.            example, tax collected in the month of January is due  
“Price” is defined as, “the total amount of consideration paid          February 20th. 
by the consumer to the seller, including cash, credit, property,        Keep a copy of this return and payment for your records. 
and services, for which tangible personal property or services          For assistance, call 517-636-6925. Assistance is available using 
are sold, leased, or rented, valued in money, whether received in       TTY through the Michigan Relay Center by calling 711. 
money or otherwise, and applies to the measure subject to use 
tax” MCL 205.92(f). “Tangible personal property” is defined to 

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