Michigan Form C 3204 – Fill Out and Use This PDF

*If your business is discontinued during the year, this

A. Use Tax: Sales & Rentals

B. Sales Tax

return is due 30 days after the business is discontinued.

6%

4%

6%

4%

Sales and Use Tax

1.

Gross sales (including sales by out-of-state

vendors subject to use tax)

1.

1.

2.

Rentals of tangible property and accommodations .

2.

2.

3.

Communications services

3.

3.

4.

Add lines 1, 2 and 3

4.

4

4

4.

4

4

ALLOWABLE DEDUCTIONS

5a.

Resale

5a.

5a.

b.

Industrial processing or agricultural producing

b.

b.

c.

Interstate commerce

c.

c.

d.

Exempt services

d.

d.

e.

Sales on which tax was paid to Secretary of State ....

e.

e.

4

4

4

4

f.

Food for human/home consumption

f.

f.

g.

Bad debts

g.

g.

h.

Michigan motor fuel or diesel fuel tax

h.

h.

i.

Other. Identify: ____________________________

i.

i.

j.

Tax included in gross sales (line 1)

j.

j.

4

4

4

4

k.

Total allowable deductions. Add lines 5a - j

k.

k.

6.

Taxable balance. Subtract line 5k from line 4

6.

4

4

6.

4

4

X

.06

X

.04

X

.06

X

.04

7.

Tax Rate

7.

7.

8.

Gross tax due. Multiply line 6 by line 7

8.

4

4

8.

4

4

4

4

4

4

9.

Tax collected in excess of line 8

9.

9.

10.

Add lines 8 and 9

10.

10.

11.

TOTAL discount allowed (see instructions)

11.

4

4

11.

4

4

12.

Net tax due. Subtract line 11 from line 10

12.

12.

13.

Sales tax license fee (due with annual return)

13.

13.

14.

Tax payments in current year (after discounts)

14.

4

4

14.

4

4

Use Tax on Items Purchased for Business or Personal Use (see back)

15.

Enter your purchases taxable at the 6% rate

415a.

X .06=

15b.

16.

Tax payments made in the current year

.................................................................

416.

Withholding Tax

17.

...........................................................................Gross Michigan payroll and other taxable compensation for the year

417.

18.

Number of W2s enclosed

18.

19.

Total Michigan income tax withheld per W2s

419.

20.

Total Michigan income tax withholding paid during current tax year

420.

Summary

21.

Total sales, use and withholding taxes due. Add lines 12A and B (both rate columns), 13B, 15b and 19

21.

22.

Total sales, use and withholding taxes paid. Add lines 14A and B (both rate columns), 16 and 20

22.

23.

If line 22 is greater than line 21, enter overpayment

4 23.

24.

Amount of line 23 to be credited to your account.

We will notify you when your credit is verified and available

4 24.

25.

Amount of line 23 to be refunded to you

4 25.

26.

If line 22 is less than line 21, enter balance due

426.

27.

If this return is filed late, enter penalty and interest. (See instructions.)

427.

28.

TOTAL PAYMENT DUE. Add lines 26 and 27. Make checks payable to "State of Michigan."

428.