Department of Commerce

DOC Mission Statement:
The LTBB Department of Commerce is responsible for encouraging and regulating business within the LTBB jurisdiction, administration of the LTBB/State of Michigan Tax Agreement, administration of the LTBB Energy Improvement Program, administration of the LTBB Hotel Room Tax, and serving as a resource and liaison for LTBB-affiliated businesses and LTBB Resident Tribal Members. Service is provided in a well-organized, user-friendly manner that encourages, facilitates, and regulates economic opportunity within the LTBB jurisdiction.

 

DOC Vision Statement:
To promote opportunities for a thriving, environmentally sound economy that fuels a healthy community for the next seven generations.

Department of Commerce (DOC) Functions:
The Department of Commerce (DOC) is responsible for the following:

  • Oversight and implementation of the LTBB Tax Agreement
    • Including tax exemptions, fuel/tobacco logs, and business/Resident Tribal Citizen records
  • Regulating business within the LTBB jurisdiction
    • Including business registrations and filings for corporations (for-profit and non-profit), limited liability companies (LLCs), and Doing Business As (DBAs)
  • LTBB Tribal Citizen Vendors
    • Maintain records of LTBB Tribal Citizen-owned businesses for the purpose of facilitating contracting for services and/or products

Form 4013: Resident Tribal Member Annual Sales Tax Credit – Tax Year 2023

The Form 4013: Resident Tribal Member Annual Sales Tax Credit is now available upon request from the LTBB Dept of Commerce office for the 2023 tax year. Most programs used for e-filing taxes, or programs used by professional tax preparers, will automatically generate the Form 4013 upon selecting that you were a Resident Tribal Member during the applicable tax year. However, for those who do not e-file or do not use a tax preparer, or those who prefer to have a paper copy of the Form 4013 – please contact the LTBB Dept of Commerce office to request that a copy is mailed or emailed to you. The LTBB Dept of Commerce can be reached at 231-242-1584 or DOC@ltbbodawa-nsn.gov.

 

*The Form 4013 is used to obtain the annual sales tax credit per our Tax Agreement with the State of Michigan. The form is filed with your Michigan Income Taxes and the credit is given based on a formula using your adjusted gross income and # of months you resided within the LTBB Tax Agreement Area. It is to your advantage to submit this form so that you may receive your annual credit. If you have any questions on this form, including how to submit – please contact the LTBB Dept of Commerce office. Miigwech. – Hayden Hooper, LTBB Department of Commerce Director.

Amendment to Tax Agreement

The LTBB Department of Commerce (DOC) is excited to announce that we have successfully negotiated a 5th Amendment to our LTBB/State of Michigan Tax Agreement! Effective August 1st, 2023 if you are looking to move into the Tax Agreement Area, there are now sales/use tax exemptions that could apply to your purchase before you move in. This includes sales/use tax exemptions on a modular/mobile home purchase or sales/use tax exemptions on permanent home improvement/renovation items. There is also an updated exemption for our current Resident Tribal Members. Please see below:

 

  • Effective August 1st, 2023 – sales/use tax exemptions on modular/mobile homes or permanent home improvement items for LTBB Tribal Citizens who are moving into the LTBB Tax Agreement Area with such purchases – meaning a person would not have to live within the Tax Agreement Area in order to be eligible for these specific exemptions.
    • The purchase(s) must be for the LTBB Tribal Citizen’s future principal residence, which must be within the Tax Agreement Area. The Tribal Citizen must establish the home as their principal residence within 12 months for a modular/mobile home purchase, or within 18 months for permanent home improvement item purchases.

 

  • Effective August 1st, 2023 – the AGI limit on the Form 4013: Resident Tribal Member Annual Sales Tax Credit has increased from $80,000 to $113,000 for the 2023 tax year and a mechanism has been built in so the amount can be reviewed/updated each year.

 

Please contact DOC for complete details, requirements, and new forms related to these exemptions. Information will also be available on the LTBB DOC web page. For any questions, please contact DOC at 231-242-1584 or DOC@ltbbodawa-nsn.gov. We are very excited to bring these additional benefits to our Tribal Citizens! Miigwech.

 

LTBB Tribal Citizen-owned Businesses

LTBB Tribal Citizen-owned businesses wishing to be emailed of various business opportunities within the LTBB government or LTBB-owned enterprises should contact the LTBB Department of Commerce to provide an email address in which they would like to be contacted and include a brief statement of what their business offers. Business owners can also use the following link to provide their business information: LTBB Department of Commerce List Serve Registration (formsite.com).

LTBB DOC will reach out to these businesses directly when departments or entities ask for their business opportunities to be shared.

Miigwech.

Departmental Information

Resources for Businesses

 

Tax Resources

 

DOC Contacts

Billi Jo Head
Department of Commerce Director
7500 Odawa Circle
Harbor Springs, Michigan 49740
Phone:  231-242-1584
Cellular: 231-420-2924
Email: BHead@LTBBODAWA-NSN.GOV

Nathan Burns
Economic Recovery Coordinator
7500 Odawa Circle
Harbor Springs, Michigan 49740
Phone:  231-242-1585
Cellular: 231-330-4133
Email: nburns@ltbbodawa-nsn.gov

Shared DOC Email:
Email: doc@ltbbodawa-nsn.gov