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    Movie Theater

    Required State License(s):

    Food Processing:

    When engaged in processing, packing, repacking, canning, preserving, freezing, fabricating, storing, selling or offering for sale any food item(s), or food products are prepared on the premises, the business should be licensed as a food establishment (see Food Establishment License for details) with the Department of Agriculture and Rural Development, Food and Dairy Division, Food Section, P.O. Box 30017, Lansing, Michigan 48909 (517) 373-1060. Also check with the Food and Dairy Division about Labeling Laws.

    A sales tax license may be required. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 sales tax form.

    Personalized sales tax returns and a payment schedule will be mailed within four to six weeks after the registration has been processed. If you have questions about this process, please call the Michigan Department of Treasury at (517) 636-4730.

    Depending on the type of food processed, federal license, certification or inspection may be required. Contact USDA Food Safety and Inspection Division; telephone: (608) 240-4080.

    Motion Picture Projectionist: A motion picture projectionist operate motion picture cameras of various subjects for use in television productions, movie theaters, promotional and training films, or scientific and medical films. No State License is Required.

    Pinball Machines: Pinball Machines, video games are NOT required by the State of Michigan to be licensed. However, most cities do license these establishments and you should contact your local city clerk's office.

    Games of Chance which includes vending machines with cranes and claws, ARE LICENSED AND REGULATED by the Michigan Bureau of Lottery (517) 335-5780.

    Vending Machines: A sales and use tax license may be required with the Department of Treasury, Sales, Use and Withholding Division, Treasury Building, Lansing, 48922 (517) 636-4730.

    According to Public Acts 275 of 1978, candy, chewing gum, chips, cookies crackers, fresh fruit, juices, milk, nuts and stamps are exempt from sales tax. Soft drinks/pop are required to be taxed.

    A cigarette vendor is required to be registered with the Department of Treasury, Motor Fuel, IFTA/Motor Carrier, Tobacco Taxes and Regulations Division (517) 636-4700. Cigarette wholesalers, manufacturers and transporters of cigarettes are also required to be registered with the [above] Division of Treasury.

    Revised: 5/2005

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