Sales and Use Test #1

00-2508001

FORMS REQUIRED

MICHIGAN: 5080, 5083, 5085, 5086

TAXPAYER

FEIN: 00-2508001

NAME: 5080 TEST ONE

RETURN PERIOD ENDING: NOVEMBER 2017

FILING FREQUENCY: MONTHLY

TAXPAYER MAILING ADDRESS

STREET ADDRESS: 123 MAIN STREET

CITY: LANSING

STATE: MI

ZIP CODE: 48922

TAXPAYER CERTIFICATION

DATE: DECEMBER 31, 2017

NAME: M. BROWN

TITLE: PARTNER

PHONE: 517-111-2222

PAYMENT INFORMATION

This test scenario utilizes the Financial Transaction schema to make a payment.

For testing purposes, in the field “RequestedPaymentDate”, please input a date

that is within 90 days of the date you are transmitting.

ADDITIONAL INFORMATION

Taxpayer address information is not displayed on the lead form, but

must be entered in the software as it is required in the e-file schema.

Form 5095 is a worksheet used to determine certain amounts on Form

5080. It should not to be sent to Treasury for processing, but kept in the

taxpayer’s records.

Michigan Department of Treasury 5080 (Rev. 04-16), Page 1 This form cannot be used

as an amended return; see the 2017 Amended Monthly/Quarterly Return (Form 5092).

2017 Sales, Use and Withholding Taxes Monthly/Quarterly Return Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended.

Taxpayer’s Business Name Business Account Number (FEIN or TR Number) Return Period Ending (MM-YYYY)

NOTE: Complete Worksheet 5095 prior to completing this form.PaRT 1: SalES aNd USE Tax a. Sales B. Use: Sales and Rentals

1. Gross sales, rentals and services. Carry amount from line 4 on Worksheet 5095 ............................................................................ 1a. 1b.

2. Total sales and/or use tax. Multiply taxable sales, rentals and services by 6% (0.06). Carry amount from line 7 on Worksheet 5095...............................................................................................

a. Sales Tax B. Use Tax

2a. 2b.

3. Total pre-paid tax from Form 5083, 5085 and/or 5086 (e-file only) ..................................................................................... XXXXXXX3a. 3b.

4. Remaining amount of sales and use tax eligible for discount. Subtract line 3 from line 2 .............................................................. 4a. 4b.

5. Total of allowable discounts. Multiply line 4 by the applicable discount rate .................................................................................. 5a. 5b.

6. Total sales and use tax due. Subtract line 5 from line 4 ............. 6a. 6b.

PaRT 2: USE Tax ON ITEMS PURchaSEd fOR BUSINESS OR PERSONal USE7. Use tax on purchases on which no tax was paid, or on inventory purchased or withdrawn for business or

personal use (see instructions)....................................................................................................................... 7.

PaRT 3: WIThhOldINg Tax

8. Total amount of Michigan income tax withheld .............................................................................................. 8.

PaRT 4: TOTal Tax/PayMENT dUE9. Amount of sales, use and withholding tax due. Add lines 6a, 6b, 7, and 8. If amount is negative, this is the

amount available for future tax periods (skip lines 10-14) .............................................................................. 9.

10. Overpayment from prior return period or amount previously paid for this return period ................................. 10.

11. Amount of tax due. Subtract line 10 from line 9. If line 10 is greater than line 9, this is the amount available for future tax periods (skip lines 12-14) ........................................................................................... 11.

12. Penalty paid with this return (for late filing)..................................................................................................... 12.

13. Interest paid with this return (for late filing)..................................................................................................... 13.

14. TOTal PayMENT dUE. Add lines 11, 12 and 13 .......................................................................................... 14.

Taxpayer Certification. I declare under penalty of perjury that this return is true and complete to the best of my knowledge.Signature of Taxpayer or Official Representative (must be Owner, Officer, Member, Manager, or Partner) Date

Print Taxpayer or Official Representative’s Name Title Phone Number

This return is due on the 20th of the month following the return period. Make check payable to “State of Michigan.” Write your account number, “SUW” and tax year on your check.

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

+ 0000 2017 66 01 27 7

Michigan Department of Treasury 5083 (Rev. 04-16), Page 1 Issued under authority of Public Act 167 of 1933, as amended.

2017 Fuel Supplier and Wholesaler Prepaid Sales Tax ScheduleThis schedule must be filed with your 2017 Sales, Use and Withholding Taxes Monthly/Quarterly Return (Form 5080 or amended Form 5092).

Taxpayer’s Business Name

Business Account Number (FEIN or TR Number) Date Payment Invoiced From (MM-DD-YYYY) Date Payment Invoiced To (MM-DD-YYYY)

ToTal PaymenTS leSS adjuSTmenTS

1. Prior month ending fuel inventory on which tax was prepaid.

a. Gasoline gallons .................................................................... 1a.

b. Sales tax prepaid on gallons reported on line 1a. ................................................................................. 1b.

c. Diesel gallons. ....................................................................... 1c.

d. Sales tax prepaid on gallons reported on line 1c................................................................................... 1d.

Total amount of prepaid sales tax. Add lines 1b and 1d ........................................................................ 1e.e.

2. Purchases on which sales tax was prepaid to the state (Form 173) or to a fuel supplier or wholesaler during the return period being reported. Complete lines 10-14 first.a. Sales tax prepaid on gasoline. Carry amount from line 13. ...................................................................... 2a.

b. Sales tax prepaid on diesel. Carry amount from line 14. .......................................................................... 2b.

c. Total amount of prepaid sales tax attributable to purchases made this period. Add lines 2a and 2b ....... 2c.

3. Total prepaid sales tax in beginning inventory plus purchases. Add lines 1e and 2c ..................................... 3.4. Current month ending fuel inventory on which sales tax was prepaid.

a. Gasoline gallons. ................................................................... 4a.

b. Sales tax prepaid on gallons reported on line 4a. ................................................................................. 4b.

c. Diesel gallons. ....................................................................... 4c.

d. Sales tax prepaid on gallons reported on line 4c................................................................................... 4d.

e. Total amount of prepaid sales tax. Add lines 4b and 4d ........................................................................ 4e.

5. Adjusted prepayments of sales tax on purchases. Subtract line 4e from line 3 ............................................. 5.6. Prepaid sales tax recovered on sales to Michigan wholesalers and/or retailers. Complete lines 15-19 first.

a. Prepaid sales tax recovered for gasoline. Carry amount from line 18 ...................................................... 6a.

b. Prepaid sales tax recovered for diesel. Carry amount from line 19 .......................................................... 6b.

c. Total amount of prepaid sales tax recovered. Add lines 6a and 6b .......................................................... 6c.

7. Prepaid sales tax recoverable on sales tax return. Subtract line 6c from line 5. Enter result here and carry to Form 5080 or Form 5092, line 3a ............................................................................................................... 7.

8. Sales tax eligible for discount (if applicable - see instructions). Multiply line 7 by two-thirds (0.6667) ........... 8.

9. Multiply line 8 by 0.75% (0.0075). Carry amount to Form 5080 or Form 5092, line 5a .................................. 9.

Continue on page 2.

2017 Form 5083, Page 2 Taxpayer’s Business Name Business Account Number

10. PuRCHaSed FoR ReSale

a:Supplier Name

B:Supplier FEIN

C:R = Purchased for

Retail/Wholesale, orO = Purchased for Out-of-State Sale

d:Gasoline gallons purchased

for the tax period being reported

e:Diesel gallons purchased for the tax period being reported

11. Total columns D and E.......................................................................................... 11.

12. Applicable prepaid tax rate ................................................................................... 12.

XXXXX13. Multiply line 11D by line 12D and carry to line 2a on page 1 of this form ............. 13.

14. Multiply line 11E by line 12E and carry to line 2b on page 1 of this form ............................................................. 14.

15. Sold To mICHIGan WHoleSaleR oR To mICHIGan ReTaIleR

A: Customer Name

B: Customer FEIN

C:Gasoline gallons sold to

customer for the tax period being reported

D:Diesel gallons sold to

customer for the tax period being reported

16. Total columns C and D ......................................................................................... 16.

17. Applicable prepaid tax ate .................................................................................... 17.

XXXXX18. Multiply line 16C by line 17C and carry to line 6a on page 1 of this form ............. 18.

19. Multiply line 16D by line 17D and carry to line 6b on page 1 of this form ............................................................. 19.

Michigan Department of Treasury 5085 (Rev. 04-16), Page 1

2017 Fuel Retailer Supplemental ScheduleIssued under authority of Public Act 167 of 1933, as amended.

This schedule must be filed with your 2017 Sales, Use and Withholding Taxes Monthly/Quarterly Return (Form 5080 or amended Form 5092).

Taxpayer’s Business Name Business Account Number (FEIN or TR Number)

PART 1: SUPPLIER INFORMATION1. Enter the supplier name, supplier identification number (FEIN) and the total gallons of gasoline and diesel fuel purchased during this tax period for

which prepaid sales tax was paid to the supplier.

A: Supplier Name B: Supplier Identification Number (FEIN)

C: Gallons of Gasoline Purchased from Supplier

D: Gallons of Diesel Purchased from Supplier

XXXXXXX2. Total. Add column C and carry to line 4 on page 2 of this form ....... 2.

3. Total. Add column D and carry to line 7 on page 2 of this form .................................................................. 3.

Continue on page 2.

2017 Form 5085, Page 2 Taxpayer’s Business Name Business Account Number

PART 2: SUMMARy INFORMATIONPREPAID SALES TAX ON GASOLINE

4. Gallons of gasoline (with prepaid sales tax paid to supplier for the period) ................................................... 4.

5. Applicable prepaid sales tax rate on gasoline for tax period reporting ........................................................... 5.

6. Prepaid sales tax paid on gasoline for the period. Multiply line 4 by line 5. ................................................... 6.

PREPAID SALES TAX ON DIESEL FUEL

7. Gallons of diesel (with prepaid sales tax paid to supplier for the period) ....................................................... 7.

8. Applicable diesel fuel rate for tax period reporting ......................................................................................... 8.

9. Prepaid sales tax paid on diesel fuel for the period. Multiply line 7 by line 8. ................................................ 9.

TOTAL PREPAID TAX AND DIScOUNT10. Total amount of prepaid sales tax paid. Add lines 6 and 9. This amount is carried to Form 5080 or Form

5092, line 3a ................................................................................................................................................... 10.

11. Sales tax eligible for discount. Multiply line 10 by two-thirds (0.6667) ........................................................... 11.

12. Sales tax collection discount. Multiply line 11 by 0.75% (0.0075). This amount is carried to Form 5080 or Form 5092, line 5a.......................................................................................................................................... 12.

Michigan Department of Treasury 5086 (Rev. 04-16), Page 1

2017 Vehicle Dealer Supplemental ScheduleIssued under authority of Public Act 167 of 1933, as amended.

This schedule must be filed with your 2017 Sales, Use and Withholding Taxes Monthly/Quarterly Return (Form 5080 or amended Form 5092).

Taxpayer’s Business Name Business Account Number (FEIN or TR Number) Dealership Identification Number (DIN)

Part 1: Michigan Vehicle SaleS1. Total sales within the return period for which sales tax was paid to the Michigan Secretary of State for

vehicle(s) titling/registering in Michigan .......................................................................................................... 1.

2. Sales tax paid. Multiply line 1 by 6% (0.06) .................................................................................................... 2.

3. Tax eligible for discount. Multiply line 2 by two-thirds (0.6667)....................................................................... 3.

4. Sales tax discount. Multiply line 3 by 0.75% (0.0075) .................................................................................... 4.

Part 2: in-tranSit SaleS5. Report the information for in-transit sales on lines 5A-5E below as specified (see instructions).

Line 5A of each row represents the sum of all vehicle sales to the state referenced in line 5B of that row.

a:Total Sales of In-transit Vehicles

B:Destination State

c:Tax Rate

D:Tax Paid

e:Allowable Discount

F:6% Sales Tax

Equalization Credit

6. In-transit sales to all states. Add all amounts in column 5A ............................................................................ 6.

7. Sales tax paid on all in-transit sales. Add all amounts in column 5D.............................................................. 7.

8. Sales tax discount on all in-transit sales. Add all amounts in column 5E ....................................................... 8.

9. 6% sales tax equalization credit on all in-transit sales. Add all amounts in column 5F .................................. 9.

Part 3: total PrePaiD tax anD DiScount

10. Total sales on which sales tax was paid to the Michigan Secretary of State. Add lines 1 and 6 .................... 10.

11. Total sales tax prepaid. Add lines 2 and 7 ...................................................................................................... 11.

12. Total sales tax discount. Add lines 4 and 8. This amount is carried to line 5a on Form 5080/5092 ............... 12.

13. 6% sales tax equalization adjustment. Add lines 2,7 & 9. This amount is carried to line 3a on Form 5080/5092....................................................................................................................................................... 13.

<FinancialTransaction> <StatePayment> <Checking>X</Checking> <RoutingTransitNumber>123456789</RoutingTransitNumber> <BankAccountNumber>987654321</BankAccountNumber> <PaymentAmount>3884.90</PaymentAmount> <IdentificationNumber>002508001</IdentificationNumber> <AccountHolderName>5080 TEST ONE</AccountHolderName> <AccountHolderType>1</AccountHolderType> <RequestedPaymentDate>2017-12-31</RequestedPaymentDate> <AddendaRecord> <TaxpayerIdentification>002508001</TaxpayerIdentification> <TaxTypeCode> <FTACode>042</FTACode> <StateTaxTypeCode>00</StateTaxTypeCode> </TaxTypeCode> <TaxPeriodEndDate>2017-11-30</TaxPeriodEndDate> <TXPAmount> <SubAmountType>T</SubAmountType> <SubAmount>3615.40</SubAmount> </TXPAmount> </AddendaRecord> <AddendaRecord> <TaxpayerIdentification>002508001</TaxpayerIdentification> <TaxTypeCode> <FTACode>044</FTACode> <StateTaxTypeCode>00</StateTaxTypeCode> </TaxTypeCode> <TaxPeriodEndDate>2017-11-30</TaxPeriodEndDate> <TXPAmount> <SubAmountType>T</SubAmountType> <SubAmount>60.00</SubAmount> </TXPAmount> </AddendaRecord> <AddendaRecord> <TaxpayerIdentification>002508001</TaxpayerIdentification> <TaxTypeCode> <FTACode>045</FTACode> <StateTaxTypeCode>00</StateTaxTypeCode> </TaxTypeCode> <TaxPeriodEndDate>2017-11-30</TaxPeriodEndDate> <TXPAmount> <SubAmountType>T</SubAmountType> <SubAmount>20.00</SubAmount> </TXPAmount> <TXPAmount> <SubAmountType>P</SubAmountType> <SubAmount>184.77</SubAmount>

</TXPAmount> <TXPAmount> <SubAmountType>I</SubAmountType> <SubAmount>4.73</SubAmount> </TXPAmount> </AddendaRecord> <NotIATTransaction>X</NotIATTransaction> </StatePayment> </FinancialTransaction>

DO NOT SEND

Michigan Department of Treasury 5095 (Rev. 04-16), Page 1

2017 Sales, Use and Withholding Taxes Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

Business Account Number (FEIN or TR Number) Return Period Ending (MM-YYYY)

PArT 1: SAleS And USe TAx A. Sales B. Use: Sales & rentals

1. Gross sales for tax period being reported. Carry amount from line 1A to line 4A ...................................................................................................... 1.

XXXXXXX2. Rentals of tangible property and accommodations ................................. 2.

XXXXXXX3. Telecommunications services .................................................................. 3.

4. Total gross sales, rentals and services: Carry amount from line 4A to line 1a on Form 5080 or Form 5092. Add lines 1B-3B and enter total on line 4B of this worksheet. Carry this amount to line 1b on Form 5080 or Form 5092... 4.

5. AlloWABle dedUcTionS A. Sales Tax B. Use Tax

a. Resale exemption ............................................................................. 5a.

b. Industrial processing exemption ....................................................... 5b.

c. Agricultural production exemption .................................................... 5c.

d. Interstate commerce exemption ....................................................... 5d.

e. Nontaxable services billed separately .............................................. 5e.

f. Bad debt ........................................................................................... 5f.

g. Food for human/home consumption ................................................. 5g.

h. Government exemption .................................................................... 5h.

XXXXXXXi. Michigan motor fuel tax .................................................................... 5i.

j. Direct payment exemption ................................................................ 5j.

k. Other exemptions (see instructions) ................................................. 5k.

XXXXXXXl. Tax included in gross sales............................................................... 5l.

m. Total allowable deductions. Add lines 5a - 5l ................................ 5m.

6. Taxable balance: Subtract line 5m from line 4 ....................................... 6.

7. Amount of sales and use tax due: Multiply line 6 by 6% (0.06) and carry amount to lines 2a and 2b on Form 5080 or Form 5092 ................ 7.

8. Enter the prepaid tax amount from line 7, Form 5083 ............................. 8.

9. Enter the amount from line 10, Form 5085 .............................................. 9.

10. Enter the amount from line 2, Form 5086 ................................................ 10.

11. Total prepaid tax: Add lines 8-10. Carry this amount to line 3a on Form 5080/Form 5092 ............................................................................. 11.

Continue on page 2.

2017 Form 5095, Page 2

PArT 2: USe TAx on iTeMS PUrchASed for BUSineSS or PerSonAl USe

12. Purchases on which no tax was paid, or inventory purchased or withdrawn for business or personal use ... 12.

13. Use tax paid on untaxed purchases and withdrawals from inventory for business or personal use: Multiply line 12 by 6% (0.06) and carry to line 7 of Form 5080 or Form 5092 ................................................ 13.

iMPorTAnT: This worksheet is your file copy and may be subject to audit. DO NOT SEND. Record your account number and your return period at the top of the form. Keep this worksheet for your records.

instructions for 2017 Sales, Use and Withholding Taxes Monthly/Quarterly and Amended Monthly/Quarterly Worksheet (form 5095)

PArT 1: SAleS And USe TAxLine 1a: Total gross sales for tax period being reported. Enter total sales, including cash, credit and installment transactions. Include any costs incurred before ownership of the property is transferred to the buyer, including installation, shipping, handling, and delivery charges.Line 1b: Out-of-state retailers who do not have retail stores in Michigan should enter total Michigan sales of tangible personal property including cash, credit, and installment transactions.Line 2b: Rental of tangible property and accommodations. • Lessors of tangible personal property: Enter amount of

total rental receipts.• Persons providing accommodations: Enter receipts from

rentals including, but not limited to, hotel, motel, and vacation home rentals. This also includes assessments imposed under the Convention and Tourism Act, the Convention Facility Development Act, the Regional Tourism Marketing Act, the Community Convention or Tourism Marketing Act.

Line 3b: Telecommunications Services. Enter gross income from telecommunications services. Line 5a-5l: Allowable Deductions. Use lines 5a - 5l to deduct from gross sales the nontaxable sales you made. Deductions taken for tax exempt sales must be substantiated in your records. You must obtain from the purchaser a completed copy of Michigan Sales and Use Tax Certificate of Exemption (Form 3372).Line 5a: Resale. Enter resale exemption claims.Line 5b: Industrial Processing. The property sold must be for direct use in producing a product for eventual sale at retail.Line 5c: Agriculture Production. The property sold must be for direct use in agricultural production.Line 5d: Interstate Commerce. Enter sales made in interstate commerce. To claim such a deduction, the property or service must be delivered by you to the out-of-state

purchaser. Property transported out of state by the purchaser does not qualify under interstate commerce. You must keep documentation of out-of-state shipments to support this deduction.Line 5e: Nontaxable Services. Enter charges for nontaxable services billed separately, such as repair or maintenance, if these charges were included in gross receipts on line 1. Line 5f: Bad Debts. You may deduct the amount of bad debts from your proceeds if all of the following criteria are met:• Thedebtsarechargedoffasuncollectibleonyourbooks

and records at the time the debts become worthless• Youhavededucted thedebtsonyour return for aperiod

during which the bad debts are written off as uncollectible. • Thedebtiseligibletobedeductedforfederalincometax

purposes. A bad debt deduction may also be claimed by a third-party lender provided the retailer who reported the tax and the lender financing the sale executed and maintained a separate written election designating which party may claim the deduction. Certain additional conditions must be met. See MCL 205.54i and MCL 205.99a. Line 5g: Food for Human/Home Consumption. Enter the total of retail sales of grocery-type food, excluding tobacco and alcoholic beverages. Prepared food is subject to tax. See MCL 205.54g and MCL 205.94d for more information.Line 5h: Government Exemption. Direct sales to the United States Government, State of Michigan, or its political subdivisions are exempt.Line 5i: Michigan Motor Fuel Tax. Motor fuel retailers may deduct the Michigan motor fuel taxes that were included in gross sales on line 1 and paid to the State or the distributor.Line 5j: Direct Payment Exemption. Sales to companies that claim direct payment of sales or use tax to the State of Michigan. Such companies must have a sales tax license or use tax registration, and have a letter from Treasury specifically granting direct payment authority. For qualifications, see RAB 2000-3.

Line 5k: Other Deductions and Exemptions: Include on this line deductions or exemptions not covered in items 5a through 5j. Do not include taxes paid to Secretary of State. Examples of deductions and exemptions are:• Direct sales to certain nonprofit agencies, churches,

schools, hospitals, and homes for the care of children and the aged, provided such activities are nonprofit and payment is directly from the funds of the exempt organization.

• Assessments imposed under the Convention and Tourism Act, the Convention Facility Development Act, the Regional Tourism Marketing Act, or the Community Convention or Tourism Marketing Act. Hotels and motels may deduct the assessments included in gross sales and rentals provided use tax on the assessments was not charged to the customers.

• Credits allowed to customers for sales tax originally paid on merchandise voluntarily returned, provided the return is made within the time period for returns stated in the taxpayer’s refund policy or 180 days after the initial sale, whichever is earlier. Repossessions are not allowable deductions.

• Sales to contractors of materials which will become part of a finished structure for a qualified exempt nonprofit hospital, qualified exempt nonprofit housing entity or church sanctuary, or materials to be affixed to and made a structural part of real estate located in another state. The purchaser will provide a Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520). See RAB 1999-2.

• Qualified nonprofit organizations may take a deduction of their sales if total sales are less than $5,000 and they did not collect sales tax from their customers. If total sales are $5,000 or more, the entire amount of sales is subject to tax. For qualifications, see RAB 1995-3.

Line 5l: Tax included in gross sales. If you have tax included in your gross sales, divide your gross sales by 17.6667 and enter the amount.Lines 8-10: Enter the total amount of prepaid sales tax claimed from 2017 Fuel Supplier and Wholesaler Prepaid Sales Tax Schedule (Form 5083), 2017 Fuel Retailer Supplemental Schedule (Form 5085), and 2017 Vehicle Dealer Supplemental Schedule (Form 5086), if applicable, made for the current tax period.PArT 2: USe TAx on iTeMS PUrchASed for BUSineSS or PerSonAl USeLine 12: Enter purchases on which tax was not paid and inventory purchased or withdrawn for personal or business use. how to compute Penalty and interestIf your return is filed with additional tax due, include penalty and interest with your payment. Penalty is 5% of the tax due and increases by an additional 5% per month or fraction thereof, after the second month, to a maximum of 25%. Interest is charged daily using the average prime rate, plus 1 percent. Refer to www.michigan.gov/taxes for current interest rate information or help in calculating late payment fees.

2017 Form 5095, Page 3