Tribal-State Tax Agreements

Quick Tip: 10 of the 12 federally recognized Tribes in Michigan have entered into agreements with the State of Michigan concerning the applicability and collection of certain state taxes. The Tax Agreements apply to tribal members that reside within the areas designated under the Agreements. The Tax Agreement Areas are different that trust land, exterior boundaries of the reservations, and the tribal service areas. Each Agreement separately outlines the areas where the tribal members must reside for the Agreement to apply.  For more information, please see these

 Frequently Asked Questions.

Tax Notices

• Notice Regarding Sales to Federally Recognized Indian Tribes or Their Qualifying Members

• Notice to Michigan Motor Fuel Suppliers and Wholesalers

• Notice to Michigan Tobacco Licensees

10 of the 12 Tribes in Michigan have Tax Agreements with the state:

• Bay Mills Indian Community

• Grand Traverse Band of Ottawa and Chippewa Indians

• Hannahville Indian Community

• Little River Band of Ottawa Indians

• Little Traverse Bay Bands of Odawa Indians

• Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians

• Nottawaseppi Huron Band of Potawatomi Indians

• Pokagon Band of Potawatomi Indians

• Saginaw Chippewa Indian Tribe of Michigan

• Sault Ste. Marie Tribe of Chippewa Indians

Tax Forms for Indian Tribes With a State Tax Agreement

• 4017, State/Tribal Agreement Use Tax Quarterly Return

• 4018, State/Tribal Use Tax Annual Return

• 4042/4057, Tribe Enacted Sales Tax Sharing Quarterly Worksheet and Information and Tribe Enacted Sales Tax Sharing Quarterly Return

• 4054, General Information for Native American Sales Subject to Tax Sharing

• 4066, Tribe Enacted Sales Tax Sharing Annual Return

• 4597 - Michigan Business Tax (MBT) Tribal Agreement Apportionment 2022

• 4598 - Michigan Business Tax (MBT) Tribal Agreement Ownership Schedule 2022

• 5027 - Michigan Corporate Income Tax (CIT) Tribal Agreement Apportionment 2022

• 5028 - Michigan Corporate Income Tax (CIT) Tribal Agreement Ownership Schedule 2022