skip to main content
X

MICHIGAN DEPARTMENT OF TREASURY ANNOUNCES NEW MOTOR FUEL TAX PROCESSING SYSTEM

June 6, 2018

MICHIGAN DEPARTMENT OF TREASURY ANNOUNCES NEW MOTOR FUEL TAX PROCESSING SYSTEM

Michigan's new Motor Fuel tax processing system, "Michigan Automated Tax System" (MiMATS) will begin July 30, 2018. With the implementation of the new system, paper returns will no longer be accepted. The last date to file in the current system will be July 20, 2018.

The new online system will allow the following, with 24/7 access:

  • E-file returns via the online portal
  • View claim status 
  • Make payments via ACH checking
  • View and print correspondence, including licenses
  • Submit Power of Attorney forms

Excel spreadsheet templates that can be uploaded to the online portal will be available soon. An XML file format schema will also be made available. The ASCii file format will no longer be accepted after July 20, 2018. 

In addition to the new reporting system, there is also a change in the current filing requirement regarding product codes B00 and 284. The Department has determined that each of product codes B00 and 284 (100% biodiesel) falls within the definition of an "excluded liquid" as that term is defined under section 2(t) of the Motor Fuel Tax Act (MFTA), MCL 207.1002(t). Accordingly, product codes B00 and 284 are not taxable under MFTA unless blended with motor fuel. If either of product codes B00 or 284 are blended with motor fuel, the entire biodiesel blend is taxable under the MFTA as motor fuel (MCL 207.1020). The change to reporting these two product codes starts with the July 2018 return period, due Aug. 20, 2018. All transactions with destinations of Michigan and outside of Michigan previously reported on a Schedule 5 (Michigan taxable gallons) and Schedule 7B (Michigan taxable gallons sold for export) must be reported on a Schedule 6 (tax exempt fuel). 

99.9% biodiesel must be reported as product code B99 and is subject to motor fuel tax under MCL 207.1020.

Updates to the new system are available here. Questions can be directed to the Motor Fuel Tax Unit at 517 636 4600.

Hide Firm Disclaimer

©2021 UHY LLP. ALL RIGHTS RESERVED.

UHY LLP is a licensed independent CPA firm that performs attest services in an alternative practice structure with UHY Advisors, Inc. and its subsidiary entities. UHY Advisors, Inc. provides tax and business consulting services through wholly owned subsidiary entities that operate under the name of "UHY Advisors." UHY Advisors, Inc. and its subsidiary entities are not licensed CPA firms. UHY LLP and UHY Advisors, Inc. are U.S. members of Urbach Hacker Young International Limited, a UK company, and form part of the international UHY network of legally independent accounting and consulting firms. "UHY" is the brand name for the UHY international network. Any services described herein are provided by UHY LLP and/or UHY Advisors (as the case may be) and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.

On this website, (i) the term "our firm", "we" and terms of similar import, denote the alternative practice structure conducted by UHY LLP and UHY Advisors, Inc. and its subsidiary entities, and (ii) the term "UHYI" denotes the UHY international network, in each case as more fully described in the preceding paragraph.