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Who pays the tax on the business income?

Most businesses must file and pay federal taxes on any income earned or received during the year. Partnerships, however, file an annual information return but dont pay income taxes. Instead, each partner reports their share of the partnerships profits or loss on their individual tax return.

How do I close my small business in Michigan?

To dissolve your LLC in Michigan, submit a completed Michigan Certificate of Dissolution form to the Department Licensing and Regulatory Affairs (LARA) by mail or in person. The form cannot be filed online. Use of LARA forms is optional.

How do I close my Michigan sales and use tax account?

You can close your sales tax account using Revenue Online or by filing the Business Account Closure Form (DR 1108). When using a paper form, send the completed form to the address on the form.

How do I sell my small business in Michigan?

What are the steps to selling a business in Michigan? The basic steps to selling a business in Michigan involve conducting a business valuation to determine your listing price, listing the business for sale, promoting it across different marketing channels, finding a buyer, and agreeing to a sale.

What is subject to Michigan sales tax?

Sales Tax. Individuals or businesses that sell tangible personal property to the final consumer are required to remit a 6% sales tax on the total price (including shipping and handling charges) of their taxable retail sales to the State of Michigan.

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