Department of Commerce

The Form 4013 used in preparing 2019 Tax Returns was mailed to Resident Tribal Members age 14 and older on January 16, 2020.   Please email DOC@ltbbodawa-nsn.gov if you have questions.

Introduction
Department of Commerce is responsible for the administration and/or oversight of the following:

  • Filing Business Certificate Registrations (DBA’s)
  • Filing all Profit and Non-Profit Corporations, Registrations, Certificates and Amendments
  • Oversight of the LTBB Tax Agreement and establishing policies regarding such as needed
  • Oversight and regulation of tax-exempt fuel and tobacco purchases pertaining to the LTBB Tax Agreement

Current Fuel & Tobacco Tax Exemptions for LTBB Citizens

  • Effective October 1st – September 30th 2020
    Unleaded (all grades) = $0.36
    Diesel = $0.38
  • Cigarettes: $2.00 per pack / $20.00 per carton
  • Other Tobacco Products: 24% off the retail price
    Please note: The cigarette and other tobacco product exemptions are available at Biindigen ONLY.

The Corporate Income Tax (CIT) and the Michigan Business Tax (MBT) tribal forms are now updated and available. Attached you’ll find both tax types, as some businesses are able to elect to continue under the MBT. (See below for detail.)

This is Treasury’s website information discerning who should file which form:
The Michigan Corporate Income Tax (CIT) was signed into law by Governor Rick Snyder on May 25, 2011.  The CIT imposes a 6% corporate income tax on C corporations and taxpayers taxed as corporations federally.  The CIT has one credit, the small business alternative credit, which offers an alternate tax rate of 1.8% of adjusted business income.  There are no other credits, except those under the MBT election (addressed below).  Insurance companies and financial institutions pay alternative taxes.  The CIT replaces the Michigan Business Tax (MBT) for most taxpayers, effective January 1, 2012.  Taxpayers with less than $350,000 in allocated or apportioned gross receipts and/or less than or equal to $100 in annual liability are not required to file or pay the CIT.  The gross receipts threshold does not apply to financial institutions or insurance companies.

Additionally, on May 25, 2011, the Governor signed into law the MBT election which enables certain MBT taxpayers with certificated or awarded credits to continue using those credits once the CIT is in place.  Such taxpayers may elect to continue filing and paying under the MBT until the expiration of the previously-awarded certificated credits.

Michigan Business Tax (MBT) Tribal Agrmt Apportionment
Michigan Business Tax (MBT) Tribal Agreement Ownership Schedule
Michigan Corporate Income Tax (CIT) Tribal Agrmt Apportionment
Michigan Corporate Income Tax (CIT) Tribal Agrmt Ownership Schedule


Northern Shores Community Development
Website: http://www.nscdi.org

NLEA Business Counseling & Funding Available
Northern Lakes Economic Alliance (NLEA)has expanded their business counseling services and have added more business counseling opportunities as they work with SCORE!  NLEA also is offering Service Provider Program designed to provide funds to businesses, for a variety of services, to help them grow. Find out how your business may qualify to receive money for projects including:
- Website development
- Accounting System setup
- Legal entity issues
- Software development
- Marketing programs
For more info on these great services and more contact Tom Erhart, NLEA Entrepreneurship Director at: tom@northernlakes.net or 231-582-6482.  Please visit www.northernlakes.net

Attention Resident Tribal Members (RTMs): How to Obtain a Tribal Certificate of Exemption (TCE)

If you are planning to purchase a vehicle, motorcycle, recreational watercraft, snowmobile, off-road vehicle, modular/mobile home to be used as the principle residence, items for treaty fishing, or items for permanent affixation to real estate (home improvement items for principle residence) – you must submit a ‘ Request for Tribal Certificate of Exemption ’ (Request for TCE) along with a copy of your Tribal ID first .

The form can be obtained on the LTBB website under the Commerce section, or by contacting the LTBB DOC office. The completed Request for TCE form must then be returned to DOC for processing. Please note that DOC has up to 96 hours to process completed Requests once all backup and necessary information has been received – provided that there are no problems during the verification processes, such as an incorrect address, or any circumstances that may happen beyond our control (i.e. power outages, etc.). Please make every effort to submit Requests in a timely manner.

Upon receiving the completed Request form, your Resident Tribal Member status will then be verified with the Enrollment Department. Therefore, it is critical that your address is correct with them. Upon address verification and confirmation that the purchase is eligible for a TCE, DOC will issue the actual TCE form and Authorization Letter to you so that you may provide them to the seller at the time of purchase. As of 2008 the Tribe no longer uses the Refund Method, so if you make the purchase(s) before obtaining the appropriate forms, there is no recourse for receiving the tax exemption.

If you have any questions regarding the TCEs, including whether or not an item is eligible for a TCE, please contact the LTBB DOC office. There is also a PDF on the LTBB website under the Commerce section that lists frequently asked eligible vs. ineligible items that you may find helpful. The LTBB DOC office can be reached by calling 231.242.1584 or by emailing DOC@ltbbodawa-nsn.gov . Miigwech. – Hayden Hooper, Department of Commerce Director.

Q & A’s Regarding the Handling of Resident Tribal Member (RTM) filings of the MI 1040 and the 4013.

Tax Agreement Information and Forms:
LTBB Tax Agreement
Appendix A (Amended) for Tax Agreement fully Executed 012616
LTBB Tax Agreement - 1st Amendment
LTBB Tax Agreement - 2nd Amendment
LTBB Tax Agreement - 3rd Amendment
LTBB Tax Agreement - 4th Amendment
Eligible and Noneligible Purchases for RTMs
Tax Agreement Map

Resident Tribal Member Forms:
Tribal Certificate of Exemption Request
Residency Form For Tax Agreement - Updated 09/08/17
Authorization Policy Form for Non-Citizen Use of LTBB Tribal ID

Incorporating a Profit or Non-Profit Corporation:

Application for Register a Corporation-2019
Articles of Incorp for Nonprofit
Articles of Incorporation for use by Domestic Profit Corporations
Certificate of Amendment to Articles of Incorporation
Information & Instructions for Filing Articles of Incorporation

Business Registration Certificates:

Waganakising Odawak Statue 2006-009 - Business Assumed Names Act
LTBB DBA Form

DOC Contact: Hayden Hooper
7500 Odawa Circle
Harbor Springs, Michigan 49740
Phone:  231-242-1584
Cellular: 231-420-2924
Email: doc@ltbbodawa-nsn.gov

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