Sales to employees of the government for their own use are subject to tax. Revenue Administrative Bulletin 1996-6 provides the exemption certificate. Form 3149 provides holidays which the State observes that affect the EFT transmissions. Form 2316 gives most frequently asked questions and answers for EFT filers. Form 2448 is used for EFT taxpayers needing to move a credit.
Electronic funds transfer methods of payment are also available on a voluntary basis.
Form 2437 provides frequently asked questions and answers for voluntary EFT filers. Every employer in this state who is required to withhold federal income tax under the Internal Revenue Code, must be registered for and withhold Michigan income tax. Nonprofit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, must withhold tax from compensation paid to their employees. Employers located outside Michigan that have employees who work in Michigan must register and withhold Michigan income tax from all employees working in Michigan. Tax year is defined as the period beginning October 1 and ending the following September 30.