Fillable Form 1.: XXXXXXX 2022 Sales, Use and Withholding (Michigan)

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Form 1.: XXXXXXX 2022 Sales, Use and Withholding (Michigan)

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Michigan Department of Treasury
This form cannot be used as an
5081 (Rev. 04-21), Page 1 of 2
amended return; see the 2022
Sales, Use and Withholding
2022 Sales, Use and Withholding Taxes Annual Return
Taxes Amended Annual Return
Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended.
(Form 5082).
File this return by February 28, 2023. Do not use this form to replace a monthly/quarterly return.
Taxpayer’s Business Name Business Account Number (FEIN or TR Number)
Street Address City State ZIP Code
PART 1: SALES AND USE TAX
1. Total gross sales for tax year being reported...........................................
2. Rentals of tangible property and accommodations .................................
3. Telecommunications services..................................................................
4. Add lines 1, 2 and 3.................................................................................
1.
2.
3.
4.
A. Sales B. Use: Sales & Rentals
XXXXXXX
XXXXXXX
5. ALLOWABLE DEDUCTIONS
a. Resale, sublease or subrent............................................................. 5a.
b. Industrial processing exemption....................................................... 5b.
c. Agricultural production exemption .................................................... 5c.
d. Interstate commerce......................................................................... 5d.
e. Nontaxable services billed separately .............................................. 5e.
f. Bad debts ......................................................................................... 5f.
g. Food for human/home consumption................................................. 5g.
h. Government exemption .................................................................... 5h.
i. Michigan motor fuel tax .................................................................... 5i.
j. Direct payment deduction................................................................. 5j.
k. Other exemptions and/or deductions (see instructions) ................... 5k.
l. Tax included in gross sales............................................................... 5l.
m. Total allowable deductions. Add lines 5a - 5l. ................................... 5m.
6. Taxable balance. Subtract line 5m from line 4......................................... 6.
7. Gross tax due. Multiply line 6 by 6% (0.06)............................................. 7.
8. Tax collected in excess of line 7 .............................................................. 8.
9. Tax due before discount allowed. Add lines 7 and 8................................ 9.
10. Total discount allowed (see instructions)................................................. 10.
A. Sales Tax B. Use Tax
XXXXXXX
XXXXXXX
+ 0000 2022 68 01 27 2
Continue on page 2.
Click Here to Use Michigan Treasury Online to File Electronically
Reset Form
2022 Form 5081, Page 2 of 2
Taxpayer’s Business Name Business Account Number
11.
12.
A. Sales Tax B. Use Tax
11. Total tax due. Subtract line 10 from line 9 ...............................................
12. Tax payments and credits in current year (after discounts).....................
PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE
13. Purchases for which no tax was paid or inventory purchased or withdrawn for business or personal use.... 13.
14. Total use tax on purchases due. Multiply Line 13 by 6% (0.06) ..................................................................... 14.
15. Use tax paid on purchases and withdrawals in current year .......................................................................... 15.
PART 3: WITHHOLDING TAX
16. Gross Michigan payroll, pension and other taxable compensation ................................................................ 16.
17. Total number of W-2 and 1099 forms ............................................................................. 17.
18. Total Michigan income tax withheld per W-2 and 1099 forms ........................................................................ 18.
19. Total Michigan income tax withholding paid during current tax year .............................................................. 19.
PART 4: SUMMARY
20. Total sales, use and withholding tax due. Add lines 11A, 11B, 14 and 18 ...................................................... 20.
21. Total sales, use and withholding tax paid. Add lines 12A, 12B, 15 and 19..................................................... 21.
22. If line 21 is greater than line 20, enter the dierence here. If not, skip to line 25 ........................................... 22.
23. Amount of line 22 to be credited forward to a future period............................................................................ 23.
24. REFUND. Subtract line 23 from line 22.......................................................................................................... 24.
25. If line 21 is less than 20, enter balance due ................................................................................................... 25.
26. Penalty for late ling or late payment (see instructions)................................................................................. 26.
27. Interest for late payment (see instructions) .................................................................................................... 27.
28. TOTAL PAYMENT DUE. Add lines 25, 26 and 27.......................................................................................... 28.
PART 5: SIGNATURE (All information below is required.)
Taxpayer Certication. I declare under penalty of perjury that the information in this
return and attachments is true and complete to the best of my knowledge.
Preparer Certication. I declare under penalty of perjury that this
return is based on all information of which I have any knowledge.
By checking this box, I authorize Treasury to discuss my return with my preparer.
Preparer’s Signature
Signature of Taxpayer or Ocial Representative (must be Owner, Ocer, Member,
Manager, or Partner)
Preparer’s Business Address
Print Taxpayer or Ocial Representative’s Name Date
Title Telephone Number Preparer’s Identication Number Preparer’s Telephone Number
File and pay this return for free on Michigan Treasury Online at mto.treasury.michigan.gov.
Alternatively, make check payable to “State of Michigan.” Write the account number, “SUW Annual” and tax year on the check.
Send the return and payment due to: Michigan Department of Treasury, P.O. Box 30401, Lansing, MI 48909-7901
+ 0000 2022 68 02 27 0
2022 Form 5081, Page 3
Instructions for 2022 Sales, Use and
Withholding Taxes Annual Return (Form 5081)
Form 5081 is available for submission electronically
using Michigan Treasury Online (MTO) at
mto.treasury.michigan.gov or by using approved tax
preparation software. Most taxpayers will have the option
to file the Annual EZ form, reducing the amount of fields
needed to complete. Go to MTO to see if you qualify.
NOTE: The address field on this form is required to be
completed but will not be used to replace an existing valid
address for the purpose of correspondence or refunds.
Update address and other registration information using
MTO at mto.treasury.michigan.gov or mail a Notice of
Change or Discontinuance (Form 163).
IMPORTANT: This is a return for sales tax, use tax and/
or withholding tax. If the taxpayer inserts a zero on or leaves
blank any line reporting sales tax, use tax or withholding
tax, the taxpayer is certifying that no tax is owed for that
tax type. Only enter figures for taxes the business is
registered and/or liable for. If it is determined that tax is
owed the taxpayer will be liable for the deficiency as well as
penalty and interest.
PART 1: SALES AND USE TAX
Lines 1 through 4: Nexus and Reporting Requirements:
For information about determining whether a person
has nexus with Michigan, see Revenue Administrative
Bulletins (RABs) 1999-1, 2015-22, and 2018-16. Also visit
www.michigan.gov/remotesellers for guidance for remote
sellers and marketplace sellers, including FAQs.
Tax Included in Gross Sales Method (“TIGS method”):
Michigan sales tax (and use tax reported in this section,
if applicable) is imposed on the seller. However, a seller
is authorized to collect the tax at the point of sale from the
customers. Sellers that separately state the tax (for example,
on a receipt) and track their sales and tax separately in their
books and records should report sales in this section without
tax included and should leave line 5l blank. Other taxpayers
prefer to charge their customers one amount that includes
tax (they do not separately state the tax) yet still account
for the tax in their books and records. These taxpayers are
allowed, but are not required, to use the TIGS method. The
TIGS method means that the taxpayer reports its gross sales
on lines 1 through 4 with the tax included and uses line 5l to
calculate and deduct the tax that was included. See line 5l for
further instruction. A seller that did not collect the tax at the
point of sale from its customers is not permitted to use the
TIGS method.
Line 1A: SALES TAX - Total Gross Sales for the Tax
Year: This line should be used by sellers with nexus to
report sales of tangible personal property where ownership
transfers in Michigan. This includes sellers with nexus
through physical presence or economic presence (remote
sales).
Enter total sales, including cash and installment transactions,
of tangible personal property.
Include:
• Any costs incurred before ownership of the property is
transferred to the buyer, including installation, shipping,
handling, and delivery charges.
• Trade-in allowances if you are a vehicle dealer.
Do not report:
• Nontaxable services that do not involve the sale or lease
of tangible personal property.
• Sales made through a marketplace facilitator, if you are a
marketplace seller.
Line 1B: USE TAX - Total Sales for the Tax Year: This
line should be used by:
• Sellers with nexus to report sales of tangible personal
property sourced to Michigan, for which ownership
transfers outside Michigan, or
• Remote sellers without nexus who voluntarily collect
Michigan tax.
Enter total sales, including cash, credit, and installment
transactions, of tangible personal property. However,
marketplace sellers should not report sales made through a
marketplace facilitator.
Line 2B: USE TAX - Rentals of Tangible Personal
Property and Accommodations.
• Marketplace sellers: Do not report sales made through a
marketplace facilitator.
• Lessors of tangible personal property: Lessors that
have made a valid election under MCL 205.95(4) and
MAC R 205.132(1) should report receipts from rentals of
that tangible personal property under the election.
• Persons providing accommodations: This includes but
is not limited to total hotel, motel, and vacation home
rentals, and assessments imposed under the Convention
and Tourism Act, the Convention Facility Development
Act, the Regional Tourism Marketing Act, and the
Community Convention or Tourism Marketing Act.
Line 3B: USE TAX - Telecommunications Services. Enter
gross income from telecommunications services.
Line 5a-5l: Allowable Exemptions and/or Deductions. Use
lines 5a - 5l to deduct from gross sales the nontaxable sales
included in line 4. Deductions taken for tax exempt sales
must be substantiated in business records. A completed copy
of Michigan Sales and Use Tax Certificate of Exemption
(Form 3372) or the same information in another format
must be obtained from the purchaser. For more information
on exemption documentation, see Revenue Administrative
Bulletin (RAB) 2016-14.
Line 5a: Resale, Sublease or Subrent. Enter resale, sublease
or subrent exemption claims.
Line 5b: Industrial Processing Exemption. The sale
or lease of tangible personal property ultimately used in
2022 Form 5081, Page 4
industrial processing by an industrial processor is exempt.
Industrial processing is the activity of converting or
conditioning tangible personal property by changing its
form, composition, quality, combination, or character. In
general, all of the following must be met:
•
Property must be used in producing a product for
ultimate sale at retail,
• Property must be sold or leased to an industrial
processor, including a person that performs industrial
processing on behalf of another industrial processor or
performs industrial processing on property that will be
incorporated into a product for ultimate sale at retail, and
•
Activity starts when property begins moving from raw
materials storage to begin industrial processing and ends
when finished goods first come to rest in finished goods
inventor y.
If property is used for both an exempt and a taxable purpose,
the property is only exempt to the extent that it is used for
an exempt purpose. In such cases, the exemption is limited
to the percentage of exempt use to total use determined by a
reasonable formula or method approved (but not required to
be pre-approved) by Treasury. For exceptions and exclusions,
see MCL 205.54t and 205.94o.
Line 5c: Agricultural Production Exemption. Property
must be directly or indirectly used in agricultural production.
Generally, the following non-exhaustive list may be exempt:
(i) Tangible personal property sold or leased to a person
engaged in a business enterprise that uses or consumes the
property for either:
•
Tilling, planting, draining, caring for, maintaining, or
harvesting things of the soil, or
• Breeding, raising, or caring for livestock, poultry, or
horticultural products.
(ii) To the extent that the property is affixed to and made
a structural part of real estate for others and used for an
exempt purpose in (i), tangible personal property sold to a
contractor that is one of the following:
•
Agricultural land tile
• Subsurface irrigation pipe
• Portable grain bins
• Grain drying equipment and its fuel or energy source
However, the following sales from (i) or (ii) are not exempt:
• Food, fuel, clothing, or similar property for personal
living or human consumption, or
• Property permanently affixed to and becoming a
structural part of real estate unless it is agricultural land
tile, subsurface irrigation pipe, a portable grain bin, or
grain drying equipment. Certain property that can be
disassembled and reassembled may be exempt.
Some specific types of exempt property and exempt uses of
property are clarified in the statute. If property is used for
both an exempt and a taxable purpose, the property is only
exempt to the extent that it is used for an exempt purpose.
In such cases, the exemption is limited to the percentage of
exempt use to total use determined by a reasonable formula
or method approved (but not required to be pre-approved)
by Treasury. For more information, see MCL 205.54a and
205.94.
Line 5d: Interstate Commerce. Enter sales made in
interstate commerce. To claim such a deduction, the
property must be delivered by the business to the out-of-state
purchaser. Property transported out-of-state by the purchaser
does not qualify as interstate commerce. Documentation of
out-of-state shipments must be retained in business records to
support this deduction.
Line 5e: Nontaxable Services Billed Separately. Enter
charges for nontaxable services billed separately, such as
repair or maintenance, if these charges were included in
gross receipts on line 1. Costs, such as delivery or installation
charges, that are incurred before the completion of the
transfer of ownership of taxable property are included in the
tax base and may not be subtracted.
Line 5f: Bad Debts. Bad debts may be eligible for a
deduction if the following criteria are met:
•
The debts are charged off as uncollectible on business
books and records at the time the debts become
worthless
• The debts are deducted on the return for the period
during which the bad debts are written off as
uncollectible
• The debts are or would be eligible to be deducted for
federal income tax purposes.
A bad debt deduction may be claimed by a third-party lender
if the retailer who reported the tax and the lender financing
the sale timely execute and maintain a separate written
election designating which party may claim the deduction.
Certain additional conditions must be met. See MCL 205.54i,
205.99a, and RAB 2019-3.
Line 5g: Food for Human/Home Consumption. Enter the
total of retail sales of grocery-type food, excluding tobacco,
marihuana products, and alcoholic beverages. Prepared food
is subject to tax. See MCL 205.54g and MCL 205.94d for
more information.
Line 5h: Government Exemption. Direct sales to the
United States government or the state of Michigan or its
political subdivisions are exempt.
Line 5i: Michigan Motor Fuel Tax. Motor fuel retailers
may deduct the Michigan motor fuel taxes that were included
in gross sales on line 1 and paid to the State or the distributor.
Line 5j: Direct Payment Deduction. Enter sales made to
purchasers that claimed direct pay exemption from sales
and use taxes. With the exemption claim, the purchaser must
include the following statement: “Authorized to pay use tax
on purchases of tangible personal property directly to the
State of Michigan under Account Number [listing either the
Federal Employer Identification Number or the Michigan
Treasury Registration Number]”. If using Michigan Sales and
Use Tax Certificate of Exemption (Form 3372), check the box
2022 Form 5081, Page 5
in Section 3 for “Other” and include the above statement as first $10,000 of sales for fundraising purposes.
the explanation. MCL 205.98. Separately, veterans organizations exempt under IRC
Line 5k: Other Exemptions and/or Deductions. Identify
exemptions or deductions not covered in items 5a through 5j
on this line. Examples of exemptions or deductions are:
• Trade in deduction. When the trade-in value of a motor
vehicle is less than the Michigan trade-in allowance, use
the trade-in value for the allowable deduction. When the
trade-in value of a motor vehicle is equal to or greater
than the Michigan trade-in allowance, use the Michigan
trade-in allowance amount for the allowable deduction.
Trade-ins of RVs and watercraft are not subject to
limitation. Visit the Sales and Use Taxes FAQ page at
michigan.gov/taxes for trade-in limits. Taxes paid to
Secretary of State are not reported here. Instead, they
are reported on the Vehicle Dealer Supplemental
Schedule (Form 5086, e-file only).
• Credit for the core charge attributable to a recycling fee,
deposit, or disposal fee for a motor vehicle or recreational
vehicle part or battery if the recycling fee, deposit, or
disposal fee is separately stated on the invoice, bill of
sale, or similar document given to the purchaser.
• Direct sales, not for resale, to certain nonprofit agencies,
churches, schools, hospitals, and homes for the care of
children and the aged, to the extent the property is used
to carry out the nonprofit purpose of the organization.
For sales to certain nonprofit agencies, the exemption is
limited based on the sales price of property used to raise
funds or obtain resources. All sales must be paid for
directly from the funds of the exempt organization to
qualify.
• Assessments imposed under the Convention and Tourism
Act, the Convention Facility Development Act, the
Regional Tourism Marketing Act, or the Community
Convention or Tourism Marketing Act. Hotels and motels
may deduct the assessments included in gross sales and
rentals if use tax on the assessments was not charged to
the customers.
• Credits allowed to customers for sales tax originally paid
on merchandise voluntarily returned, provided the return
is made within the time period for returns stated in the
taxpayer’s refund policy or 180 days after the initial sale,
whichever is earlier. Repossessions are not allowable
deductions.
• Sales to contractors of materials which will become part
of a finished structure for a qualified exempt nonprofit
hospital, qualified exempt nonprofit housing entity or
church sanctuary, or materials to be affixed to and made
a structural part of real estate located in another state.
The purchaser will provide a Michigan Sales and Use
Tax Contractor Eligibility Statement (Form 3520). See
RAB 2016-18.
• Vehicle sales to non-reciprocal states for which no tax
was paid to Secretary of State.
• Qualified nonprofit organizations with aggregate sales in
the calendar year of less than $25,000 may exempt the
501(c)(19) may exempt sales for the purpose of raising
funds for the benefit of an active duty service member or
veteran, up to $25,000 per event.
Line 5l: Tax Included in Gross Sales. Complete this line
only if you reported sales on lines 1 through 4 with the
tax included and you collected tax that was not separately
stated from your customers (you used the Tax in Gross Sales
Method—see above line 1). If these conditions apply, all tax
will be deducted on this line so that line 7, “Gross tax due”,
calculates correctly. Subtract lines 5a through 5k from line 4,
then divide the difference by 17.6667. Enter the result on line
5l.
Example: Joe sells t-shirts for $9.43 each and collects
sales tax from customers. Therefore, he generally collects
$10 ($9.43 + 0.57 tax) from each customer. Joe chose to
not separately state the tax to his customers. Ten t-shirts
were sold during the year. One of those t-shirts was sold to
someone who would resell the t-shirt and who provided an
exemption claim; therefore, that sale was not subject to sales
tax and Joe collected just $9.43.
Option 1: Joe reports his total sales on line 1 and 4 without
the tax included; therefore, he leaves line 5l blank. Joe’s
return is completed (in part) as follows:
*Line 1 = 10 shirts @ $9.43
Line: Amount:
1 94.30*
4 94.30
5a 9.43
5l
5m 9.43
6 84.87
7 5.09
8 0.04
9 5.13
2022 Form 5081, Page 6
Option 2: Joe reports his total sales on line 1 and 4 with the
tax included; therefore, he is using the TIGS method and
needs to remove the tax from his tax base using line 5l.
Joe’s return is completed (in part) as follows:
** Line 1 = (9 shirts @ $10.00) + (1 shirt @ $9.43)
Line: Amount:
1 99.43**
4 99.43
5a 9.43
5l 5.09
5m 14.52
6 84.91
7 5.09
8 0.04
9 5.13
Line 8: If more tax was collected than the amount on line
7, enter the difference. This line is used to report differences
due to the rounding of numerous transactions. In addition,
tax over-collected by a seller is required by law to paid to
Treasury, unless refunded to the customer(s), and must be
reported here.
Line 10: Total Discount Allowed for Timely Payments.
• Annual filers: Enter $72 if the tax due on line 9 is
$108 or more. If tax due is less than $108, calculate the
discount by multiplying line 9 by 2/3 (0.6667).
• Accelerated/Monthly/Quarterly filers: Enter total
discounts allowed for the year.
Line 12: Enter total payments plus credits from 2022 Fuel
Supplier and Wholesaler Prepaid Sales Tax Schedule
(Form 5083), 2022 Fuel Retailer Supplemental Schedule
(Form 5085), and 2022 Vehicle Dealer Supplemental
Schedule (Form 5086), if applicable, made for the current tax
year.
Note: all prepaid sales tax schedules are e-le only.
PART 2: USE TAX ON ITEMS PURCHASED FOR
BUSINESS OR PERSONAL USE
Line 13: Unless a specific exemption applies enter purchases
for which no sales or use tax was paid, including property
withdrawn for business or personal use. See Michigan
Use Tax Act, 1937 PA 94, for information on various
exemptions. For questions contact Michigan Department of
Treasury at 517-636-4357. For Manufacturer/Contractors,
alternative measures of the use tax base should be reported
(see MCL 205.93a(1)(f) and (g) and RAB 2016-24 for more
information). For all other taxpayers, report the “purchase
price” as defined in MCL 205.92(f).
PART 3: WITHHOLDING TAX
Line 17: Enter the number of your W-2 and 1099 statements.
Do not attach copies of W-2s, 1099s, or any other information
returns to this return. Instead, see Michigan Income Tax
Withholding Guide (Form 446), to report that information.
Line 18: Enter the total Michigan income tax withheld for
the return year.
Line 19: Enter the total Michigan income tax withholding
previously paid for the return year. (Do not include penalty
and interest.)
PART 4: SUMMARY
Line 24: Enter the amount of overpayment from line 22 to be
refunded. Refunds will not be made in amounts of less than
$1.
Line 25: If line 21 (tax paid) is less than line 20 (tax due),
enter the additional tax due. Pay any amount greater than or
equal to $1.
Line 28: Total Payment Due. Add lines 25, 26 and 27. Make
check payable to “State of Michigan.” Write the account
number, “SUW Annual” and the tax year on the check. Do
not pay if the amount due is less than $1.
How to Compute Penalty and Interest
If the return is filed after February 28 and no tax is due,
compute penalty at $10 per day up to a maximum of $400.
If the return is filed with additional tax due, include penalty
and interest with the payment. Penalty is 5% of the tax due
and increases by an additional 5% per month or fraction
thereof, after the second month, to a maximum of 25%.
Interest is charged daily using the average prime rate, plus 1
percent.
Refer to www.michigan.gov/taxes for current interest rate
information or help in calculating late payment fees.
PART 5: SIGNATURE
REMINDER: Taxpayers must sign and date returns.
Preparers must provide a Preparer Taxpayer Identification
Number (PTIN), FEIN or Social Security Number (SSN), as
well as a business name, business address and phone number.
Annual Return Reporting
Taxpayers are encouraged to file electronically using
Michigan Treasury Online (MTO) or tax preparation
software. Visit mto.treasury.michigan.gov for more
information. Taxpayers with 250 or more employees must
file their withholding return electronically. Do not include
wage statements with your mailed annual return.
1099 and Wage Statement Reporting
Overview. “Wage statements” as used in this guide means
Form W-2 or W-2 C. “Information returns” include Forms
W-2, W-2 C, W-2G, 1099-R, 1099-MISC, and 1099-NEC.
W-2s. Employers required by federal law to file Form W-2,
Wage and Tax Statement, must provide a copy to the State
of Michigan if the Form W-2 is issued to a Michigan resident
employee, to report work performed in Michigan, or to
report Michigan income tax withheld. For more about federal
requirements, see www.irs.gov, including Publication 15
(Circular E), Employer’s Tax Guide.
Correcting W-2 Errors. If the error was due to
underreporting withholding on the original W-2, issue
a corrected W-2 and send a copy to Treasury. As provided
in Mich Admin Code, R 206.33(3)(b), the employer can
only receive a refund if the original W-2 is recovered from
the employee. When an employee retains the original,
erroneous W-2, the employee, not the employer, must request
the refund. The corrected form should be clearly marked
“Corrected by the Employer”.
If the error was due to overreporting withholding on the
original W-2, do not issue a corrected W-2. This type of
correction must be handled in one of the following ways (see
Rule 206.22):
1) The employer may repay the amount withheld in error
to the employee anytime within the same calendar year.
The employer shall obtain a receipt from the employee
and keep in business records. The employer may adjust
their records and deduct the amount refunded from the
tax owing on his next return or ask for a cash refund.
2) If the employer does not repay the employee as noted
above, the employee may claim a credit for the amount
withheld on their individual income tax return (Form
MI-1040).
If an issued W-2 is lost or destroyed, provide the employee
with a substitute copy clearly marked “Reissued by
Employer”.
If the withholding error occurs before a W-2 is issued, adjust
a later paycheck and make the same adjustment in the next
payment due to Treasury.
W-2Gs. Michigan casinos, racetracks, and off-track betting
facilities may be required to report winnings of, and
withholding for, nonresidents of Michigan. See the associated
information in the “Other Withholding” section for more
information.
1099s. Persons required by the internal revenue code to issue
certain 1099 forms (specifically, 1099-R, 1099-MISC, and
1099-NEC) must file a copy with the State of Michigan of
each form issued to a Michigan resident, regardless where
the issuer is domiciled or where the resident’s work or
services were performed. 1099 state copies must also be sent
to Michigan if the form reports Michigan withholding. For
more information about who is required to issue 1099s, see
www.irs.gov.
Due Dates. State copies of most income statements are
due to the Michigan Department of Treasury on or before
January 31. The exceptions to this general rule are paper
filed Form 1099-MISCs, which are due February 28, and
electronically filed Form 1099-MISCs, which are due March
31. Late filing is subject to penalty. Treasury does not have
the authority to grant an extension of these due dates.
Tax Assistance
For assistance, call 517-636-6925. Assistance is available
using TTY through the Michigan Relay Center by calling
711.
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Form 1.: XXXXXXX 2022 Sales, Use and Withholding (Michigan)

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Completed 15 February 2022

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