All departments subject to taxation must complete and submit a
Michigan Sales and Use Tax Worksheet.xlsx each month and submit it to the tax compliance section of the Controller's Office by noon on the 15th day of the month following the month being reported.
Departments may deduct nontaxable sales from gross sales reported on the Monthly Sales & Use Tax Worksheet. Deductions taken for tax exempt sales must be substantiated in department records. For certain exemptions, departments must obtain from purchasers a completed
Michigan Sales and Use Tax Certificate of Exemption.pdf and a copy of the purchasers "exemption ruling letter" issued by the Michigan Department of Treasury. Departments should retain Sales & Use Tax Worksheets and supporting documentation for tax exempt sales for the current fiscal year, and the immediately preceding three fiscal years.