Fillable XXXXXXX 2020 Sales, Use and Withholding Taxes Annual (Michigan)

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XXXXXXX 2020 Sales, Use and Withholding Taxes Annual (Michigan)

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Michigan Department of Treasury
This form cannot be used as an
5081 (Rev. 10-19), Page 1 of 2
amended return; see the 2020
2020 Sales, Use and Withholding Taxes Annual Return
Sales, Use and Withholding
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, 2021. 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
A. Sales B. Use: Sales & Rentals
1. Total gross sales for tax year being reported........................................... 1.
2. Rentals of tangible property and accommodations ................................. 2.
XXXXXXX
3. Telecommunications services .................................................................. 3.
XXXXXXX
4. Add lines 1, 2 and 3 ................................................................................. 4.
5. ALLOWABLE DEDUCTIONS A. Sales Tax B. Use Tax
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.
XXXXXXX
j. Direct payment deduction ................................................................. 5j.
k. Other exemptions and/or deductions (see instructions) ................... 5k.
l. Tax included in gross sales............................................................... 5l.
XXXXXXX
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.
+ 0000 2020 68 01 27 6
Continue on page 2.
Click Here to Use Michigan Treasury Online to File Electronically
Reset Form
2020 Form 5081, Page 2 of 2
Taxpayer’s Business Name Business Account Number
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) ..................... 12.
11
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. 15.Use tax paid on purchases and withdrawals in current year ..........................................................................
PART 3: WITHHOLDING TAX
16. Gross Michigan payroll, pension and other taxable compensation ................................................................ 16.
otal Michigan income tax withheld per W-2 and 1099 forms ........................................................................
19. Total Michigan income tax withholding paid during current tax year
17. Total number of W-2 and 1099 forms ............................................................................. 17.
18. T 18.
.............................................................. 19.
PART 4: SUMMARY
20. Total sales, use and withholding tax due. Add lines 11A, 11B, 14 and 18 ...................................................... 20.
..................................................... 21.
22.
21. Total sales, use and withholding tax paid. Add lines 12A, 12B, 15 and 19
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 Preparer Certication. I declare under penalty of perjury that this
return and attachments is true and complete to the best of my knowledge. return is based on all information of which I have any knowledge.
Preparer’s Signature
, Member,
By checking this box, I authorize Treasury to discuss my return with my preparer.
Signature of Taxpayer or Ocial Representative (must be Owner, Ocer Preparer’s Business Address
Manager, or Partner)
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 2020 68 02 27 4
2020 Form 5081, Page 3
Instructions for 2020 Sales, Use and
Withholding Taxes Annual Return (Form 5081)
Form 5081 is available for submission electronically made a valid election under MCL 205.95(4) and MAC R
using Michigan Treasury Online (MTO) at 205.132(1) should report receipts from rentals of that
mto.treasury.michigan.gov or by using approved tax tangible personal property under the election.
preparation software.
• P ersons providing accommodations: This includes but is
NOTE: The address field on this form is required to be
not limited to total hotel, motel, and vacation home
completed but will not be used to replace an existing valid
rentals, and assessments imposed under the Convention
address for the purpose of correspondence or refunds.
and Tourism Act, the Convention Facility Development
Update address and other registration information using
Act, the Regional Tourism Marketing Act, and the
Michigan Treasury Online (MTO) at mto.treasury.
Community Convention or Tourism Marketing Act.
michigan.gov or mail a Notice of Change or Discontinuance
Line 3B: USE TAX - Telecommunications Services. Enter
(Form 163).
gross income from telecommunications services.
IMPORTANT: This is a return for sales tax, use tax and/
Line 5a-5l: Allowable Exemptions and/or Deductions. Use
or withholding tax. If the taxpayer inserts a zero on or leaves
lines 5a - 5l to deduct from gross sales the nontaxable sales
blank any line reporting sales tax, use tax or withholding
included in line 4. Deductions taken for tax exempt sales
tax, the taxpayer is certifying that no tax is owed for that
must be substantiated in business records. A completed copy
tax type. Only enter figures for taxes the business is
of Michigan Sales and Use Tax Certificate of Exemption
registered and/or liable for. If it is determined that tax is
(Form 3372) or the same information in another format
owed the taxpayer will be liable for the deficiency as well as
must be obtained from the purchaser. For more information
penalty and interest.
on exemption documentation, see Revenue Administrative
PART 1: SALES AND USE TAX
Bulletin (RAB) 2016-14.
Lines 1 through 3: For information about determining
Line 5a: Resale, Sublease or Subrent. Enter resale, sublease
whether a person has nexus with Michigan, see Revenue
or subrent exemption claims.
Administrative Bulletins (RABs) 1999-1, 2015-22, and 2018-
Line 5b: Industrial Processing Exemption. The sale
16. Please also visit www.michigan.gov/remotesellers for
or lease of tangible personal property ultimately used in
guidance, including FAQs.
industrial processing by an industrial processor is exempt.
Line 1A: SALES TAX - Total Gross Sales for the Tax
“Industrial processing” is the activity of converting or
Year: This line should be used by sellers with nexus to
conditioning tangible personal property by changing its
report sales of tangible personal property where ownership
form, composition, quality, combination, or character. In
transfers in Michigan. This includes sellers with nexus
general, all of the following must be met:
through physical presence or economic presence (remote
• Property must be used in producing a product for
sales).
ultimate sale at retail,
Enter total sales, including cash, credit and installment
• Property must be sold or leased to an “industrial
transactions, of tangible personal property. Include any costs
processor,” including a person that performs industrial
incurred before ownership of the property is transferred
processing on behalf of another industrial processor or
to the buyer, including installation, shipping, handling, and
performs industrial processing on property that will be
delivery charges. Dealers do not reduce sales reported here
incorporated into a product for ultimate sale at retail, and
by any trade-in value.
• Activity starts when property begins moving from raw
Providers of nontaxable services (that do not involve the sale
materials storage to begin industrial processing and ends
or lease of tangible personal property) should not report those
when finished goods first come to rest in finished goods
sales.
inventory.
Line 1B: USE TAX - Total Sales for the Tax Year: This
If property is used for both an exempt and a taxable purpose,
line should be used by:
the property is only exempt to the extent that it is used for
• Sellers with nexus to report sales of tangible personal
an exempt purpose. In such cases, the exemption is limited
property sourced to Michigan, for which ownership
to the percentage of exempt use to total use determined by a
transfers outside Michigan, or
reasonable formula or method approved (but not required to
be pre-approved) by Treasury. For exceptions and exclusions,
• Remote sellers without nexus who voluntarily collect
see MCL 205.54t and 205.94o.
Michigan tax.
Line 5c: Agricultural Production Exemption. Property
Enter total sales, including cash, credit, and installment
must be directly or indirectly used in agricultural production.
transactions, of tangible personal property.
Generally, the following non-exhaustive list may be exempt:
Line 2B: USE TAX - Rentals of Tangible Personal
(i) Tangible personal property sold or leased to a person
Property and Accommodations.
engaged in a business enterprise that uses or consumes the
• L essors of tangible personal property: Lessors that have
property for either:
2020 Form 5081, Page 4
• Tilling, planting, draining, caring for, maintaining, or A bad debt deduction may be claimed by a third-party lender
harvesting things of the soil, or if the retailer who reported the tax and the lender financing
the sale timely execute and maintain a separate written
• Breeding, raising, or caring for livestock, poultry, or
election designating which party may claim the deduction.
horticultural products.
Certain additional conditions must be met. See MCL 205.54i,
(ii) To the extent that the property is affixed to and made
205.99a, and RAB 2019-3.
a structural part of real estate for others and used for an
Line 5g: Food for Human/Home Consumption. Enter the
exempt purpose in (i), tangible personal property sold to a
total of retail sales of grocery-type food, excluding tobacco,
contractor that is one of the following:
marihuana products, and alcoholic beverages. Prepared food
• Agricultural land tile
is subject to tax. See MCL 205.54g and MCL 205.94d for
• Subsurface irrigation pipe more information.
• Portable grain bins Line 5h: Government Exemption. Direct sales to the
United States government or the state of Michigan or its
• Grain drying equipment and its fuel or energy source
political subdivisions are exempt.
However, the following sales from (i) or (ii) are not exempt:
Line 5i: Michigan Motor Fuel Tax. Motor fuel retailers
• Food, fuel, clothing, or similar property for personal
may deduct the Michigan motor fuel taxes that were included
living or human consumption, or
in gross sales on line 1 and paid to the State or the distributor.
• Property permanently affixed to and becoming a
Line 5j: Direct Payment Deduction. Enter sales made to
structural part of real estate unless it is agricultural land
purchasers that claimed direct pay exemption from sales
tile, subsurface irrigation pipe, a portable grain bin, or
and use taxes. With the exemption claim, the purchaser must
grain drying equipment. Certain property that can be
include the following statement: “Authorized to pay use tax
disassembled and reassembled may be exempt.
on purchases of tangible personal property directly to the
Some specific types of exempt property and exempt uses of State of Michigan under Account Number [listing either the
property are clarified in the statute. If property is used for Federal Employer Identification Number or the Michigan
both an exempt and a taxable purpose, the property is only Treasury Registration Number]. If using Michigan Sales and
exempt to the extent that it is used for an exempt purpose. Use Tax Certificate of Exemption (Form 3372), check the box
In such cases, the exemption is limited to the percentage of in Section 3 for “Other” and include the above statement as
exempt use to total use determined by a reasonable formula the explanation. MCL 205.98.
or method approved (but not required to be pre-approved)
Line 5k: Other Exemptions and/or Deductions. Identify
by Treasury. For more information, see MCL 205.54a and
exemptions or deductions not covered in items 5a through 5j
205.94.
on this line. Examples of exemptions or deductions are:
Line 5d: Interstate Commerce. Enter sales made in
• A llowable trade-in values on vehicle sales. Motor vehicle,
interstate commerce. To claim such a deduction, the
recreational vehicle, and watercraft dealers may be eligible
property must be delivered by the business to the out-of-state
to deduct the value of a trade-in under MCL 205.51(d).
purchaser. Property transported out-of-state by the purchaser
Deduction for motor vehicles is subject to limitation.
does not qualify as interstate commerce. Documentation of
Taxes paid to Secretary of State are not reported here.
out-of-state shipments must be retained in business records to
Instead, they are reported on the Vehicle Dealer
support this deduction.
Supplemental Schedule (Form 5086, e-file only).
Line 5e: Nontaxable Services Billed Separately. Enter
• Credit for the core charge attributable to a recycling fee,
charges for nontaxable services billed separately, such as
deposit, or disposal fee for a motor vehicle or recreational
repair or maintenance, if these charges were included in
vehicle part or battery if the recycling fee, deposit, or
gross receipts on line 1. Costs, such as delivery or installation
disposal fee is separately stated on the invoice, bill of sale,
charges, that are incurred before the completion of the
or similar document given to the purchaser.
transfer of ownership of taxable property are included in the
• Direct sales, not for resale, to certain nonprofit agencies,
tax base and may not be subtracted.
churches, schools, hospitals, and homes for the care of
Line 5f: Bad Debts. Bad debts may be eligible for a
children and the aged, to the extent the property is used to
deduction if the following criteria are met:
carry out the nonprofit purpose of the organization. For
• The debts are charged off as uncollectible on business
sales to certain nonprofit agencies, the exemption is
books and records at the time the debts become
limited based on the sales price of property used to raise
worthless
funds or obtain resources. All sales must be paid for
directly from the funds of the exempt organization to
• T he debts are deducted on the return for the period
qualify.
during which the bad debts are written off as
uncollectible
• Assessments imposed under the Convention and Tourism
Act, the Convention Facility Development Act, the
• The debts are or would be eligible to be deducted for
Regional Tourism Marketing Act, or the Community
federal income tax purposes.
Convention or Tourism Marketing Act. Hotels and motels
2020 Form 5081, Page 5
may deduct the assessments included in gross sales and
PART 3: WITHHOLDING TAX
rentals if use tax on the assessments was not charged to
Line 17: Enter the number of your W-2 and 1099 statements.
the customers.
Line 18: Enter the total Michigan income tax withheld for
• Credits allowed to customers for sales tax originally paid
the return year.
on merchandise voluntarily returned, provided the return
is made within the time period for returns stated in the
Line 19: Enter the total Michigan income tax withholding
taxpayer’s refund policy or 180 days after the initial sale,
previously paid for the return year. (Do not include penalty
whichever is earlier. Repossessions are not allowable
and interest).
deductions.
PART 4: SUMMARY
• S ales to contractors of materials which will become part
Line 24: Enter the amount of overpayment from line 22 to be
of a finished structure for a qualified exempt nonprofit
refunded. Refunds will not be made in amounts of less than
hospital, qualified exempt nonprofit housing entity or
$1.
church sanctuary, or materials to be affixed to and made a
Line 25: If line 21 (tax paid) is less than line 20 (tax due),
structural part of real estate located in another state. The
enter the additional tax due. Pay any amount greater than or
purchaser will provide a Michigan Sales and Use Tax
equal to $1.
Contractor Eligibility Statement (Form 3520). See RAB
2016 -18.
Line 28: Total Payment Due. Add lines 25, 26 and 27. Make
check payable to “State of Michigan.” Write the account
• Vehicle sales to non-reciprocal states for which no tax was
number, “SUW Annual” and the tax year on the check. Do
paid to Secretary of State.
not pay if the amount due is less than $1.
• Q ualified nonprofit organizations with aggregate sales in
the calendar year of less than $25,000 may exempt the
How to Compute Penalty and Interest
first $10,000 of sales for fundraising purposes. Separately,
If the return is filed after February 28 and no tax is due,
veterans organizations exempt under IRC 501(c)(19) may
compute penalty at $10 per day up to a maximum of $400.
exempt sales for the purpose of raising funds for the
If the return is filed with additional tax due, include penalty
benefit of an active duty service member or veteran, up to
and interest with the payment. Penalty is 5% of the tax due
$25,000 per event.
and increases by an additional 5% per month or fraction
Line 5l: Tax Included in Gross Sales. Complete this line
thereof, after the second month, to a maximum of 25%.
only if you have tax included in your gross sales. Subtract the
Interest is charged daily using the average prime rate, plus 1
sum of lines 5a through 5k from line 4. Divide the result by
percent.
17.6667 and enter on line 5l.
Refer to www.michigan.gov/taxes for current interest rate
Line 8: If more tax was collected than the amount on line 7,
information or help in calculating late payment fees.
enter the difference.
PART 5: SIGNATURE
Line 10: Total Discount Allowed for Timely Payments.
REMINDER: Taxpayers must sign and date returns.
• Annual filers: Enter $72 if the tax due on line 9 is $108 or
Preparers must provide a Preparer Taxpayer Identification
more. If tax due is less than $108, calculate the discount
Number (PTIN), FEIN or Social Security Number (SSN), as
by multiplying line 9 by 2/3 (0.6667).
well as a business name, business address and phone number.
• Accelerated/Monthly/Quarterly filers: Enter total
Wage Statements and Reporting
discounts allowed for the year.
Employers with 250 or more employees must file their
Line 12: Enter total payments plus credits from 2020 Fuel
withholding return electronically and use Michigan Treasury
Supplier and Wholesaler Prepaid Sales Tax Schedule
Online (MTO) to electronically submit wage statements.
(Form 5083), 2020 Fuel Retailer Supplemental Schedule
Wage statements include but are not limited to: W-2s, W-2Gs
(Form 5085), and 2020 Vehicle Dealer Supplemental
and 1099s. Wage statements are due to Treasury January 31st
Schedule (Form 5086), if applicable, made for the current tax
of the year following the year the income was earned. Late
year.
filing is subject to penalty as provided by the Revenue Act.
Note: all prepaid sales tax schedules are e-le only.
Pursuant to the Income Tax Act of 1967, Treasury is unable
PART 2: USE TAX ON ITEMS PURCHASED FOR
to grant an extension of this filing.
BUSINESS OR PERSONAL USE
Treasury does not require W-2G information be filed by
payers unless Michigan taxes have been withheld. For W-2G
Line 13: Enter purchases for which no tax was paid,
and 1099 reporting, if Michigan income tax is withheld, a
including property withdrawn from inventory for business
copy of the wage statement must be filed with Treasury.
or personal use. For Manufacturer/Contractors, alternative
measures of the use tax base should be reported (see
Michigan participates in the combined federal/state 1099
MCL 205.93a(1)(f) and (g) and RAB 2016-24 for more
filing program. If an employer enrolls in this IRS program,
information). For all other taxpayers, report the “purchase
the IRS will share 1099 information with Michigan. If
price” as defined in MCL 205.92(f).
there is no Michigan individual income tax withheld and
2020 Form 5081, Page 6
the 1099 was filed using this program, the Michigan filing Alternatively, wage statements can be mailed separately to
requirement (for reporting non-employee compensation the address below. Do not include a copy of the annual return
paid to Michigan residents) is satisfied. The exception to with the wage statements.
this combined filing program is 1099-MISC for services
Michigan Department of Treasury
performed in Michigan. If Michigan income tax was
Lansing, MI 48930
withheld, the taxpayer needs to file as any other filer who
Filing and format instructions are available on Transmittal
has paid Michigan income tax withholding. See IRS form
for Magnetic Media Reporting of W-2s, W-2Gs, and 1099s to
instructions to determine the deadline to furnish 1099 forms
the State of Michigan (Form 447).
to recipients.
Wage statement upload through MTO is available to all
Tax Assistance
Michigan taxpayers. Wage statements can be uploaded
For assistance, call 517-636-6925. Assistance is available
in .pdf, .rar, .txt or .zip formats with less than a 10MB file
using TTY through the Michigan Relay Center by calling
size. Multiple file submissions are allowed per tax year
711.
if necessary. Visit mto.treasury.michigan.gov for more
information.
On MTO, you can submit wage statements for a particular
business you have connected to via Tax Services or you can
utilize Guest Services to send W-2s in for one or multiple
businesses. For all MTO upload options, you will receive a
confirmation number upon submission, indicating your file
was successfully transmitted.
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XXXXXXX 2020 Sales, Use and Withholding Taxes Annual (Michigan)

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Completed 24 February 2021

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