Special Taxes and Fees

  • 9-1-1 Charges
  • Bottle Deposit
  • HMO Use Tax
  • Health Insurance Claims Assessment (HICA)
  • IFTA Tax A tax for the use of public roads and highways of this state by motor carriers by imposing a specific tax upon the use of motor fuel within this state.
  • Motor Fuel A tax on the sale and use of certain types of fuel in motor vehicles on the public roads or highways of this state and on certain other types of gas.
  • Severance Tax The Michigan Severance Tax Act, MCL 205.302(l), requires every corporation, association, person, common carrier, pipe line company or common purchaser who receives, purchases or transports severed oil or gas to make a report on or before the 25th day of each month showing the amount of oil and gas received, purchased, stored or transported during the preceding month.
  • State Real Estate Transfer Tax (SRETT)

    Frequently Asked Questions

    Application for State Real Estate Transfer Tax (SRETT) Refund

  • Tobacco Tax The Tobacco Products Tax Act P.A. 327 of 1993, requires anyone who buys directly from a manufacturer or out of state distributor to hold a State of Michigan Tobacco Products Tax License as either a wholesaler or an unclassified acquirer.