Article: 50560

Overview 

If you are a Resident Tribal Member (RTM) in Michigan, you may qualify for a state sales tax credit for sales tax paid on purchases made during the tax year. This is reported on Form 4013 – Resident Tribal Member Annual Sales Tax Credit, which must be completed and submitted with your MI-1040 return. 

Who Is Eligible? 

You may qualify for the Resident Tribal Member Sales Tax Credit if: 

• You are a registered member of a federally recognized tribe in Michigan. 

• You are certified as an RTM by the Michigan Department of Treasury (Form 4012 typically must be on file). 

• You reside within the boundaries of your tribe’s agreement territory. 

• You paid sales tax on non-exempt personal property or services and are seeking reimbursement within allowable limits. 

Note: Not all tribal members qualify. You must meet the Michigan Department of Treasury’s definition of a Resident Tribal Member (RTM) and be certified accordingly. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select Michigan. 

4. Click on the Other tab. 

5. Select Form 4013 – Resident Tribal Member Annual Sales Tax Credit to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For detailed guidance, refer to: 

• Michigan Treasury – Tribal FAQs (PDF) 

Note: The Michigan Department of Treasury does not publish Form 4013 or its full instructions online. This is intended to prevent confusion among non-qualified individuals.