Auto Rental - Licensing Information

Required State License(s):  

An Auto Lessee should pay sales tax on purchase or charge USE tax on rental income. A sales tax license may be required with the Michigan Department of Treasury at (517) 636-4660.

If leasing a truck and its use is for hauling freight or package delivery the leasing company is responsible for meeting PSC Motor Carrier requirements. Contact the Public Service Commission at (517) 241-6030.

Auto Lessee's financing purchases or arranging financing elsewhere the Lessee should be licensed as an Installment Seller of Motor Vehicles with the Department of Energy, Labor and Economic Growth at (517) 373-3470.

Revised: 04/09

Dept. of Treasury - Sales, Use Tax Info.
DLEG - Motor Vehicle Installment Seller Info.