Who needs a Michigan business tax registration (sales tax license, withholding) in Michigan?

Issued by Michigan Department of Treasury (Michigan Treasury Online), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Michigan

The Michigan table lists this for every kind of business.

Register online before the first sale; the sales tax license arrives by mail. The same registration opens withholding once you have employees and sends your details to the Unemployment Insurance Agency.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Michigan Department of Treasury (Michigan Treasury Online).

Sources and dates

Treasury new business registration pages and form 518. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.