Manufacturing companies that have equipment subject to the Michigan Essential Services Assessment (ESA) are required to certify through the Michigan Treasury Online website that the essential services tax liability is correct before the ESA can be paid. The August 15 deadline for paying the tax has not changed. The ESA information has already been entered online by the Department of Treasury based on the information that was on the personal property tax return. The owner only has to certify (approve) that the information in Michigan Treasury Online is correct and then pay the assessment. Certification and payment is due by August 15 and after this date, penalties will be imposed. If certification and payment is not made by October 15, the exemption will be rescinded. ESA payments must be made electronically on the MTO website. Payments mailed to the Department of Treasury will be returned.
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