Michigan Unclaimed Use Tax Exemption Refund
Effective 01/01/2019, Michigan will permit a purchaser that fails to claim a tax exemption at time of purchase to apply for a use tax refund from the Michigan Department of Treasury ("Department").
Michigan's Unclaimed Use Tax Exemption Refund provides a potential refund that a purchasers may claim for taxes paid on purchases that were tax exempt at time of purchase within four years of the date of purchase. The exemption and refund request must be filed within specific time frames. However, there is some risk that purchasers may not meet the requirements.