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Michigan Department of Treasury 
5089 (Rev. 04-22), Page 1 of 1 

2023 Concessionaire’s Sales Tax Return 
Issued under authority of Public Acts 167 of 1933, 122 of 1941, and 281 of 1967, all as amended. 
Seller’s Name                                                                                                 Social Security Number 

Sales Tax License Number (if applicable) Temporary Liquor License Number (if applicable)                      Federal Employer ID Number                                              

Address                                                                                                       Telephone Number 

City                                                                  State                                   ZIP Code 

Event                                               Location/City                                                                                         Date of Event (MM-DD-YYYY) 

As a vendor operating in Michigan, you are responsible for collecting and paying Michigan sales, use and withholding taxes. You must 
remit sales tax on all sales of tangible personal property from an event at a Michigan location to an end user (“retail sales”) at the rate 
of 6%. You must also remit use tax on all goods taken from inventory or purchased exempt from Michigan sales tax and used in your 
business unless you paid sales tax of at least 6% to another state. For example, tax may be due on prizes given for games of skill or 
chance. 
You must also remit income tax withholding for wages paid to anyone working for you while you are in Michigan. 
Complete each line below as instructed. For assistance, call 517-636-6925. Assistance is available using TTY through the Michigan Relay 
Center by calling 711. 

1.  Enter gross sales (see instructions)  ............................................................................................................... 1. 

2.  If tax is included in gross sales (line 1), divide by 17.6667.............................................................................            2. 

3.  Taxable sales. Subtract line 2 from line 1 .......................................................................................................    3. 

4.  Sales tax due. Multiply line 3 by 6% (0.06).....................................................................................................      4. 
5.  Use tax due. Enter 6% (0.06) of all purchases made for your own use or consumption on which  
      you did not previously pay 6% sales tax.........................................................................................................    5. 

6.  Enter total amount of all wages paid to employees ........................................................................................            6. 

7.  Enter total income tax withholding due (see instructions)  ..............................................................................             7. 

8.  Penalty and interest due. Enter amounts due for late payment of tax ............................................................                      8. 

9.    TOTAL  PAYMENT  DUE.  Add lines 4, 5, 7 and 8 ..........................................................................................            9. 

TAXPAYER  CERTIFICATION: I declare under penalty of perjury that this return is true and complete to the best of my knowledge. 
Signature of Seller or Official Representative (must be Owner, Officer, Member, Manager,         Printed Name 
or Partner) 

Title                                                                                            Date 

Return is due upon request or thirty (30) business days following the event. If this form and payment are not mailed to the Michigan 
Department of Treasury by the due date, an estimated tax assessment may be issued against you. 

Make check payable to “State of Michigan” and write “Concessionaire’s” on the check. 

Send your return and payment due to: Michigan Department of Treasury, P.O. Box 30324, Lansing, MI 48909-7824 

+ 0000 2023 78 01 27 9 

2023 Form 5089, Page 2 

         Instructions for 2023 Concessionaire’s Sales Tax Return (Form 5089) 

Do not file this return if the vending business entity for       Refer to   www.michigan.gov/taxes to retrieve the latest 
which you are filing is currently registered in the State of     withholding tables. 
Michigan for the collection and remittance of sales and/or       How to Compute Penalty and Interest 
withholding taxes. 
                                                                 If your return is not filed or tax is not paid within thirty days 
NOTE: If you will make retail sales at more than two events      of your event, you must include penalty and interest with 
in Michigan per year, you should register for sales and/or       your payment. Penalty  is 5% of the  tax due  and  increases 
withholding taxes. See Michigan Business Taxes Registration      by an additional 5% per month or fraction thereof, after the 
Booklet  (Form 518). If the business was assigned a Federal      second month, to a maximum of 25%. Interest is charged 
Employer Identification Number (FEIN), it may register for       daily using the average prime rate, plus 1 percent. 
business taxes online at mto.treasury.michigan.gov. 
                                                                 Refer to www.michigan.gov/taxes for current interest rate 
Sales Tax Collection                                             information or help in calculating late payment fees. 
Retailers are required to remit a 6% sales tax on their taxable  Instructions to Complete Form 5089 
retail sales to the State of Michigan. A retailer must calculate 
the  amount  of sales tax to  collect  by  using  the  following Lines not listed are explained on the form. 
rounding formula.                                                Line 1: Enter total sales, including cash and credit 
To determine the amount of tax to remit, compute the tax to      transactions, of tangible personal property. 
the third decimal place and round up to a whole cent when        Line 5: Enter 6% (0.06) on items used for your own use or 
the third decimal place is greater than four, or down to a       consumption in which you did not previously pay 6% (0.06) 
whole cent when the third decimal point is four or less.         sales tax. 
                                                                 Line 6: Enter gross Michigan wages paid. 
How to Compute Withholding                                       Line 7: Refer to Treasury’s Web site for information on the 
Withholding Formula:                                             income tax withholding rate. 
[Compensation  – (allowance  per  exemption  x  number  of       Line 8: See “How to Compute Penalty and Interest” above. 
exemptions)] x Calendar Year’s Withholding Rate.