The two event line
Michigan draws the line at two events a year. Treasury's sales tax license FAQ answers the question in two sentences. A vendor who makes retail sales at only one or two Michigan events per year may complete Form 5089. That vendor may apply for a license instead if they prefer.
If you make retail sales at more than two events in Michigan per year, you must have a sales tax license. A third Michigan event in the year puts you on the license side.
Form 5089 is a return, not a permit. Nothing is issued before the show. Trading cards and slabs are taxable tangible personal property in Michigan, as in every state in the state by state sales tax guide.
How Form 5089 works
You file it after the event with a check. The 2026 Form 5089 says the return is due upon request or thirty business days following the event. If it is not mailed by the due date, Treasury may issue an estimated tax assessment against you.
The form asks for the event location and date, then your gross Michigan sales. Line 1 includes cash and credit transactions. If your prices included tax, line 2 has you divide gross sales by 17.6667 to find the tax inside them.
Make the check payable to "State of Michigan" and write "Concessionaire's" on it. The form is tax year specific, so use the 2026 version for a 2026 show. Do not file it if your business is already registered in Michigan for sales tax. Registered vendors report show sales on their regular returns.
The form's instructions set the rounding. Compute the tax to the third decimal place. Round up to a whole cent when the third decimal is greater than four, and down when it is four or less. Line 9 adds lines 4, 5, 7 and 8, and the return mails to the Lansing address printed on the form.
THE RULE MOST VENDORS GET WRONG
Form 5089 also asks for use tax and withholding. Line 5 is 6% use tax on items you used yourself and bought without paying 6% sales tax. Lines 6 and 7 cover Michigan income tax withholding on wages paid to anyone working your table.
How to get the license
Register online through Michigan Treasury Online, or mail Form 518. Treasury's FAQ says there is not a fee for a sales tax license. Online registration is authenticated within 10 to 15 minutes. A mailed Form 518 takes 4 to 6 weeks.
You do not have to wait for the license to arrive before selling. The FAQ says tax is due from your first retail sale. Licenses are issued yearly and are valid January through December of the year on the license. Treasury's remote seller FAQ says a license renews automatically each year unless you cancel it.
For the income tax side of selling, see taxes on selling sports cards.
What rate to charge
Charge 6% everywhere in Michigan. Treasury's sales and use tax page says Michigan does not allow city or local units to impose sales tax. Novi, Taylor, Grand Rapids and Detroit are all the same rate.
| Michigan item | Rule for show vendors | Figure |
|---|---|---|
| State sales tax rate | All retail sales, cards and slabs included | 6% |
| City and county sales tax | Not allowed in Michigan | None |
| Form 5089 | Events per year allowed without a license | 1 or 2 |
| Form 5089 due | Business days after the event, or on request | 30 |
| Form 5089 late penalty | Rising 5% a month after the second month | 5% to 25% |
| Sales tax license fee | Required above two events a year | $0 |
| License term | January through December, renewed each year | 1 year |
| Annual return | All licensed filers, any filing frequency | Feb 28 |
| Resale certificate | Michigan Sales and Use Tax Certificate of Exemption | 3372 |
Timeline, counted back from show day
Count your Michigan events for the year first, because that number picks the form. The dates below use an example show on Saturday and Sunday, December 12 and 13, 2026. Rows marked as suggestions are ours, not Treasury deadlines.
| When | What to do | Where it comes from |
|---|---|---|
| 6 weeks before | If this is your third Michigan event of the year and you register by mail, send Form 518 now. Paper takes 4 to 6 weeks. | Sales tax license FAQ |
| 1 week before | Or register online through Michigan Treasury Online, authenticated within 10 to 15 minutes. A week of margin is our suggestion. | Sales tax license FAQ |
| 1 week before | One or two events this year: print the 2026 Form 5089. Decide whether your prices include tax or you add it. | Form 5089 |
| Show days | Collect 6% on every retail sale, cash and card. Record each sale. | Form 5089, line 1 instructions |
| Night after the show | Total gross sales for line 1. Keep the figure where you can produce it, since the return is due upon request. | Form 5089 |
| Within 30 days | Mail Form 5089 with a check payable to "State of Michigan" marked "Concessionaire's". | Form 5089; see the note below |
The form gives two clocks. Its due line says thirty business days following the event. Its penalty paragraph starts penalty and interest when the return is not filed within thirty days of the event. Mailing within thirty calendar days satisfies both, and that is our suggestion. The card show vendor checklist covers the packing and paperwork steps in print.
How licensed vendors file
Treasury assigns the schedule. Returns and payments are due monthly, quarterly or annually, and Treasury sets the frequency each year. Monthly returns are due the 20th of the following month. Quarterly returns are due the 20th of the month after the quarter ends. All filers must also submit an annual return by February 28.
A license taken for one busy year keeps its duties. The annual return is due from every licensed filer, and the license renews each year unless you cancel it. We did not find a Treasury sentence on a period with no sales on the pages read, so ask Treasury before skipping a return.
A due date on a weekend or state holiday moves to the next business day. Comped records each table sale with the card, price, venue and date, so the sales behind the gross sales line are on record.
Buying inventory with Form 3372
Yes, if you hold a license. Form 3372, the Michigan Sales and Use Tax Certificate of Exemption, has a line for resale at retail. That line asks for your sales tax license number. A blanket certificate can run for up to four years.
A vendor who files only Form 5089 has no license number to enter. That is one practical reason to take the free license even at two events. Tax charged on a cash buy with no certificate is part of the card's cost, as the cost basis guide explains.
eBay and Whatnot versus your table
eBay has collected and remitted Michigan sales tax on eBay orders since January 1, 2020, per its marketplace tax page. Treasury's remote seller FAQ sets remote nexus at over $100,000 of gross sales or 200 or more transactions in the previous calendar year.
That test is for sellers with no physical presence. A table at a Michigan show is physical presence, so every face to face sale is taxed at 6% and remitted by you.
What the promoter handles
The promoter does not collect your tax. We found no duty on Treasury's pages for a show promoter to verify licenses or file a vendor list. Form 5089 is due "upon request", so keep the event's sales total where you can produce it.
Michigan and the 1099-K
We found no lower Michigan threshold on a Treasury page, so this page states the federal rule only. Platforms file a 1099-K when gross payments exceed $20,000 and transactions exceed 200, per the IRS FAQs. Tax is owed on profit whether or not a form arrives, as the 1099-K guide explains.
A show weekend, worked
Here is a weekend where a vendor priced every card tax included and took in $4,240.00. This is the Form 5089 method for 2026.
A TAX INCLUDED WEEKEND IN NOVI, ON FORM 5089
Two days at a table, $4,240.00 collected from buyers with tax inside every price.
If you added tax on top instead, line 1 is $4,000.00, line 2 is blank, and the tax is the same $240.00. Your gross for income tax is $4,000.00 either way. The $240.00 was never your money.
Common mistakes and what they cost
Michigan's mistakes come from the two paths crossing. Each item below rests on the form or Treasury's FAQ.
- Filing Form 5089 while holding a license. The form says not to file it if the business is registered in Michigan for sales or withholding tax.
- Working a third event on Form 5089. Treasury says more than two events a year requires a sales tax license.
- Multiplying tax-included sales by 6%. On $4,240.00 collected that gives $254.40. The form's method, dividing by 17.6667, gives the correct $240.00.
- Using last year's form. Form 5089 is issued per tax year, and the 2026 form is the one for a 2026 show.
- Mailing late. The penalty is 5% of the tax due, rising 5% a month after the second month to 25%, plus daily interest.
- Leaving off line 5. Cards or supplies bought tax free and then used yourself owe 6% use tax.
Cash sales belong on line 1 with card sales. The cash and trade log and the guide to tracking card show sales cover the record behind that line.
Michigan shows
The Detroit Sports Spectacular is held at the Vibe Credit Union Showplace in Novi. Because Michigan has one rate, the venue does not change your math. Count how many Michigan events you will work this year, since that number decides between Form 5089 and the license.
How this looks in the Comped app
Comped does not compute or file Michigan sales tax. It keeps the records behind Form 5089's gross sales line. The Transaction screen shows one sale with its price, fees and cost. Add Write-Off files the table fee under Table and show fees. The Money tab totals the year and exports it as a CSV.
Related guides
- State by State: Sales Tax and Show Permits for Card Vendors: every state's permit, rate and rules in one place.
- Ohio card show sales tax (2026): the rules one state south for vendors who work both.
- Illinois card show sales tax (2026): another state with a special event return for show vendors.
- Card show sales tax index 2026: the 51-state comparison of permits, fees and promoter duties.
FAQ
Do I need a permit to sell at a single card show?
Not in Michigan. A vendor at only one or two Michigan events a year may file Form 5089 after each event instead of holding a license. You still owe 6% on your sales.
How many card shows can I do in Michigan before I need a license?
Two a year. Treasury says a vendor who makes retail sales at more than two events in Michigan per year must have a sales tax license. The license is free.
When is Form 5089 due?
Upon request, or thirty business days following the event. The 2026 form sets the late penalty at 5% of the tax due. It rises 5% a month after the second month, to a maximum of 25%, plus interest.
Can I include sales tax in my prices in Michigan?
Form 5089 allows for it. If tax is included in gross sales, line 2 has you divide line 1 by 17.6667 to find the tax. Line 3 subtracts that from gross sales, and line 4 is 6% of line 3.
Do I file Form 5089 if I already have a Michigan sales tax license?
No. The form's instructions say not to file it if the business is currently registered in Michigan for sales or withholding tax. A licensed vendor reports show sales on the regular return.
I travel to shows in other states, do their rules apply to me?
Yes. Michigan taxes retail sales made at an event in Michigan, wherever the vendor lives. Form 5089 exists for vendors who are not registered in Michigan and sell at one or two events.
Do I charge sales tax on cash?
Yes. Form 5089 says gross sales include cash and credit transactions. The 6% rate applies to every retail sale at the table.
Does the promoter collect it for me?
No. You file Form 5089 or your regular return yourself. We found no promoter collection or vendor list duty on the Michigan Department of Treasury's pages.
SOURCES
- Sales Tax License FAQ, Michigan Department of Treasury, checked November 13, 2026.
- Form 5089, 2026 Concessionaire's Sales Tax Return (Rev. 04-25), Michigan Department of Treasury, checked November 13, 2026.
- Sales and Use Tax, Michigan Department of Treasury, checked November 13, 2026.
- Who Needs a Sales Tax License, Michigan Department of Treasury, checked November 13, 2026.
- Form 3372, Michigan Sales and Use Tax Certificate of Exemption (Rev. 02-25), Michigan Department of Treasury, checked November 13, 2026.
- Remote Seller FAQ, Michigan Department of Treasury, checked November 13, 2026.
- Taxes and import charges, eBay, checked November 13, 2026.
- IRS issues FAQs on Form 1099-K threshold, IRS, checked November 13, 2026.
This is general information for card sellers, not tax or legal advice for your situation. Rules change and states differ; a CPA who knows your numbers wins every time.