Michigan Department of Treasury
5088 (Rev. 04-21), Page 1 of 1
2022 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 2022 Seller’s Use Tax Return (Form 5088)
Do not use this form if you are registered with Michigan to
pay sales or use tax.
If you are a seller that is not registered with Michigan to pay
sales tax or use tax, and a customer has requested to pay the
Michigan 6% (six percent) use tax on their purchase from
you and asks you to remit the use tax directly to the State of
Michigan, you may use this form. Out-of-state sellers that are
not required to remit Michigan sales or use tax often do this as a
convenience to their Michigan customers who would otherwise
be responsible for reporting and remitting Michigan use tax.
The Michigan Use Tax Act, levies upon every person in
Michigan a specific tax for the privilege of using, storing, or
consuming tangible personal property in Michigan at a rate
equal to 6% of the price of the property. Certain services, such
as telecommunications and accommodations, are also taxable.
There are no local (city or county) sales taxes in Michigan.
“Price” is defined as, “the total amount of consideration paid
by the consumer to the seller, including cash, credit, property,
and services, for which tangible personal property or services
are sold, leased, or rented, valued in money, whether received in
money or otherwise, and applies to the measure subject to use
tax” MCL 205.92(f). “Tangible personal property” is defined to
mean, “personal property that can be seen, weighed, measured,
felt, or touched or that is in any other manner perceptible to the
senses and includes electricity, water, gas, steam, and prewritten
computer software” MCL 205.92(k).
Purchase price includes “services necessary to complete
the sale,” “delivery charges,” and “installation charges”
incurred or to be incurred before the completion of the
transfer of ownership of the property MCL 205.92(f)(iv)-(v).
Delivery charges are defined to mean, “charges by the seller
for preparation and delivery to a location designated by the
purchaser of tangible personal property or services. Delivery
charges include, but are not limited to, transportation, shipping,
postage, handling, crating, and packing” MCL 205.2b(e).
File on or before the 20th day of the calendar month
succeeding the month for which tax was collected. For
example, tax collected in the month of January is due
February 20th.
Keep a copy of this return and payment for your records.
For assistance, call 517-636-6925. Assistance is available using
TTY through the Michigan Relay Center by calling 711.
+ 0000 2022 76 01 27 5
