Asphalt Contractor

Agency: Treasury

Required State License(s):

Any materials that are purchased for completion of a job, and the cost of the materials are consumed by the contractor, these materials are ALWAYS TAXABLE. There is a $1 filing fee.

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 to you 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.

Other Possible License(s):

When engaged in COMMERCIAL contracting ONLY, contact the LOCAL COUNTY BUILDING OFFICIAL for possible permit(s)/license(s).

For an out-of-state corporation/existing business, a "Certificate of Authority" may be obtained from the Corporation and Land Development Bureau, Document Review, at (517) 241-6470 to do business with the State of Michigan.

There are several Michigan environmental laws being INTRODUCED, PENDING and PASSED BY THE Legislature.

Persons who use chemicals that are required to "seal asphalt parking lots or driveways" should call the Environmental Hotline at (800) 662-9278 and inquire about the disposal of the sealer cans/bottles.

Revised: 04/2007