INSTRUCTIONS: MICHIGAN INDIVIDUAL SELLER USE TAX RETURN (Form 388)

Michigan residents or out-of-state residents who sell any item to another person or entity for use, storage or consumption within the state must file an individual use tax return if they do not have a sales tax license. Michigan entities which have a sales tax license should file a form 165 documenting their annual sales, use and withholding tax instead, or a form 3862 if they are required to file on a quarterly or monthly basis. This form 388 is used to calculate the use tax which must be paid instead provided the buyer does not pay the tax. If the buyer pays tax, they will complete a form 48 instead. Both forms can be found on the website of the government of Michigan. This document can be completed on your computer or printed out and completed by hand.

Michigan Individual Seller Use Tax Return 388 Step 1: In the first section, give your name.

Michigan Individual Seller Use Tax Return 388 Step 2: In the second section, give your complete address, including the city, state and zip code.

Michigan Individual Seller Use Tax Return 388 Step 3: The table provided below is for you to calculate the use tax owed. In the first column, give the date of the transaction.

Michigan Individual Seller Use Tax Return 388 Step 4: In the second column, give the name of the purchaser.

Michigan Individual Seller Use Tax Return 388 Step 5: In the third column, give the address of the purchaser.

Michigan Individual Seller Use Tax Return 388 Step 6: In the fourth column, give the invoice number associated with the transaction.

Michigan Individual Seller Use Tax Return 388 Step 7: In the fifth column, give the total cost of the purchase.

Michigan Individual Seller Use Tax Return 388 Step 8: Add the cost of all transactions and enter the sum in the box labeled "Total Sales."

Michigan Individual Seller Use Tax Return 388 Step 9: Calculate the tax due by multiplying this sum by 6%. Enter this in the box provided.

Michigan Individual Seller Use Tax Return 388 Step 10: Sign and date the form. Your signature must be handwritten.

Michigan Individual Seller Use Tax Return 388 Step 11: Mail the form to the address provided. You must enclose a check made payable to the "State of Michigan."