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MICHIGAN
www.michigan.gov/treasury
SUW and
SBT Estimates
Please recycle this booklet.
78 (Rev. 6/02)
Sales Tax, Use Tax,
Income Tax Withholding
and
Single BusinessTax
Estimates
Forms and Instructions
Forms
Annual Return ..........................................................17
Annual Return Worksheet ......................................19
Magnetic Media Transmittal ..................................33
Monthly or Quarterly Worksheet ..........................21
Power of Attorney Authorization ..........................15
Sales and Use Tax Certificate of Exemption ......37
What’s Inside (See back cover for complete Index.)
Filing Requirements for Taxpayers .........................2
How to contact us .......................................................3
Annual filing instructions .......................................11
Discount voucher instructions .................................9
General information ...................................................4
Monthly or quarterly filing instructions .................7
PAPERWORK REDUCTION NOTICE. Forms 160 and 165 are issued under P.A.
167 of 1933, 94 of 1937 and 281 of 1967, all as amended. Filing is mandatory. Form
161 issued under P.A. 167 of 1933 and 94 of 1937, both as amended. Filing is
voluntary. See penalty and interest provisions.
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Filing Requirements for Taxpayers
You are required to file, even if no tax is due.
Filing Frequency
(as determined by the
Department of Treasury)
Due Date
Annual Filer Only (1 return)
Total tax liability of $750 or less for
a calendar year
(January – December).
Quarterly Filer (4 Returns)
Total tax liability between
$750 - $3,600 for a calendar year
(January – December).
Monthly Filer (12 Returns)
Total tax liability greater than
$3,600 for a calendar year
(January – December).
Electronic Funds Transfer (EFT)
Available to all taxpayers -
transmissions are required on a
monthly basis.
Accelerated Sales and Use Tax
Electronic Funds Transfer (EFT)
Required for Sales or Use Tax
liability of at least $720,000 for the
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