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:
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.
Wednesday, April 24, 2019 | 7:30 AM – 9:30 AM EDT | The Hartford Club