General dealer questions & forms

Please see the following for answers to some of the more common questions we hear from dealers. If you have a question that is not answered here, or if you would like more information about any topic, please call our office at (800) 292-1923.

Safety issues and recalls

Dealers are reminded that the National Highway Traffic Safety Administration (NHTSA) offers a search tool to determine if a vehicle has an open recall. This resource is available online at www.nhtsa.gov/recalls.

This is an excellent tool dealers should use on the day of sale for any used vehicle. The report will either show no open recalls, or it will display a list of any outstanding recalls. Dealers may want to print a copy for the customer and the dealer’s deal jacket.

Cash transactions

Any transaction involving $10,000 or more in cash must be reported to the Internal Revenue Service (IRS) by completing FinCen Form 8300. This is revised version of the Cash Reporting Form due to the passage of the USA Patriot Act of 2001. You may obtain a copy of the form by clicking on www.irs.gov/pub/irs-pdf/f8300.pdf.

Demo Affidavit form (Form 137)

MADA offers our members this demo affidavit for calendar year 2026. The form is set up so you can fill it out online then print. Please note that there are two pages and it is designed to be printed as a two-sided document.

Legislation regulating Michigan dealerships

Sunday sales

Sunday sales are prohibited in some counties. Michigan Public Act 66 of 1953 prohibits dealerships located in counties with a population of more than 130,000 from doing business on Sunday. The act prohibits the opening of any retail or wholesale new and used vehicle business from engaging in business (i.e. buy, sell, exchange, trade or participate in negotiation) on Sunday. It also applies to vehicle leasing. The following counties are currently PROHIBITED from doing business on Sunday: Berrien, Calhoun, Genesee, Ingham, Jackson, Kalamazoo, Kent, Livingston, Macomb, Monroe, Muskegon, Oakland, Ottawa, Saginaw, Saint Clair, Washtenaw and Wayne.

Tax: buyers who will register the vehicle in another state

Generally, Michigan sales tax is due if a customer purchases and takes delivery of a vehicle in Michigan but will title and register in another state or country. If the purchaser or seller arranges for the purchaser to take receipt of the vehicle in another state, either by a third-party, shipping party or dealer delivery, the sale is not subject to Michigan sales tax. The vehicle will be subject to the taxing laws of the state/country that it was first received in.

Vehicle Dealer Supplemental Form

The Michigan Vehicle Dealer Supplemental Report Form 92 provides dealers with a sales tax credit. It should be filed with the Department of Treasury in conjunction with your Combined Return for Michigan Taxes Form 160. Go to www.michigan.gov/documents/92f_4862_7.pdf to download this form and its instructions.