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:

Form 4013: Resident Tribal Member Annual Sales Tax Credit – Tax Year 2025

The Form 4013: Resident Tribal Member Annual Sales Tax Credit is now available upon request from the LTBB Dept of Commerce office for the 2025 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. Miigwetch. – Billi Jo Head, LTBB Department of Commerce Director.

Effective June 26^th, 2025 – Section III(A)(2)(c) When an item is purchased and transferred within 5 years to a non-Resident Tribal Member relative and the transfer would be exempt, the Resident Tribal Member shall reimburse the state an amount equal to the current sales or use tax rate times the retail dollar value of the item at the time of transfer.

• • Such reimbursement will not be required where the retail dollar value at the time of transfer is below $3,200 (CPI Adjusted to 2024) for a passenger vehicle or is below $1,600 (CPI Adjusted to 2024)

Effective June 26^th, 2025 – Section III(A)(2)(d) Resident Tribal Members are exempt from both sales tax and use tax on modular homes and mobile homes used as their principal residence. Where a mobile home purchased is transferred within 10 years of purchase to a non-Resident Tribal Member relative.

• • Such reimbursement shall not be required where the retail dollar value of the mobile home at the time of transfer is below $3,200 (CPI Adjusted to 2024)

Effective June 26^th, 2025 – Section  III(A)(3)(b) Where a Resident Tribal Member seeks exemptions under the TAA, for purchase, construction, renovation, or improvement of a new principal residence, the Resident Tribal Member of Tribal Member shall repay to the Department any previously received exemption for a period of two years immediately preceding the purchase of the item(s) om which the exemption is to be claimed.

• • Repayment will not be required where the cumulative cost of the preciously purchased items for which exemption was received does not exceed $3,200 (CPI Adjusted to 2024)

Effective June 26^th, 2025 – Section III(B)(2)(a)&(b) Inside tribal and Trust lands, Tribal, Tribal Member, and Tribal Entity retailers shall collect and remit to the State the State sales tax or use tax, as applicable , on all sales to Non-Tribal Members and Non-Resident Tribal Members and on all other Taxable Sales that occur within the Tribal and Trust Lands.  The State shall share the tax collected and remitted as follows:

• • On the first $8,000,000 of annual gross receipts from Non-Tribal Members, non-Resident Tribal Members and all other taxable Sales, 2/3 of the tax collected shall be paid to the Tribe and 1/3 to the State.
  • On annual gross receipts from non-Tribal Members, non-Resident Tribal Members and all other Taxable Sales in excess of $8,000,000, ½ of the tax collected shall be paid to the Tribe and ½ to the State.

Effective June 26^th, 2025 – Section III(B)(3)(a)&(b) If the Tribe enacts a sales tax on transactions occurring within in Tribal and Trust Lands on sales made by the Tribe, Tribal Members, or Tribal Entities which utilizes a base at least as inclusive as that provided under State law and applies a rate at least as high as that imposed by State law, section III(B)(2) shall not apply. Rather, the State agrees to exempt those transactions from the State use tax and the Tribe agrees to collect its sales tax from all Tribal, Tribal Member, and Tribal Entity retailers engaging in Taxable Sales within the Tribal and Trust Lands.

• • On the first $8,000,000 of annual gross receipts from Taxable Sales, 2/3 of the tax collected shall be retained by the Tribe and 1/3 paid to the State.
  • On annual gross receipts from Taxable Sales in excess of $8,000,000, ½ of the tax collected shall be retained by the Tribe and ½ paid to the State.

Effective June 26^th, 2025 – Section XII(C)(3) Resident Tribal Member’s federal Adjusted Gross Income modified to include Social Security benefits, Social Security disability benefits, Railroad Retirement benefits, Veteran Disability Pay, 50% of the Combat Zone Compensation for Enlisted Members of the Armed Forces, fishing income under section 7873 of the Internal Revenue Code, Public Assistance payments made directly to a Resident Tribal Member pursuant to a Tribal supplemental assistance program qualifying for exemption under the Tribal General Welfare Exclusion Act of 2014, and disability income to the extent they are specifically exempt from or excluded from the computation of federal Adjusted Gross Income (AGI) (but not to exceed $113,000 (CPI Adjusted for 2023) X15% X 6%.

Effective June 26^th, 2025 – Section XII(E)(1)(c) With respect to sales on which no tax was collected as provided in section XII(A)(1), Tribal, Tribal Member and Tribal Entity retailers shall maintain a record of such sales including the date, the name and Tribal identification number of the purchaser, the amount, and for any item of more than $50 (CPI Adjusted for 2003) or sales of more than $200 (CPI Adjusted for 2003) in the aggregate, the identification of the items purchased and any other data sufficient to document the exemption.

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! Miigwetch.

LTBB Tribal Citizen-owned Businesses

The LTBB Department of Commerce (DOC) maintains a list of LTBB Citizen-owned businesses (those with 51% ownership or more) to assist the Tribe and/or general public in accessing services and products from these businesses. If you would like to have your business added to the list, please complete the form and return it to the DOC along with a copy of your Tribal ID.  LTBB Tribal Citizen Vendors – Request to be Added

Resources for Businesses

• Charlevoix Area Chamber of Commerce – charlevoix.org ; 231-547-2101
• Harbor Springs Area Chamber of Commerce – https://www.harborspringschamber.com/ ; 231-526-7999
• LTBB Education Dept’s WIOA program – https://ltbbodawa-nsn.gov/departments/education/wioa/ ; 231-242-1488
• LTBB Office of Citizens Legal Assistance – cdominic@ltbbodawa-nsn.gov ; 231-242-1433
• Michigan Economic Development Corporation (MEDC) – michiganbusiness.org ; 888-522-0103
  • Tribal Partners page – michiganbusiness.org/about-medc/tribal-partners/
  • Capital Access Programs – https://www.michiganbusiness.org/services/access-capital/small-business/
• Michigan Small Business Development Center – michigansbdc.org ; 1-833-522-0025
  • Guide to Starting and Operating a Small Business – https://michigansbdc.org/wp-content/uploads/2023/10/MI-SBDC_FullBook_Updated-10.04.2023.pdf
• Networks Northwest – networksnorthwest.org ; 231-929-5000
  • Global Trade Alliance of Northern Michigan – networksnorthwest.org/business/sustainable-business/global-trade-alliance-of-northern-michigan.html
  • Northwest Michigan APEX Accelerator – networksnorthwest.org/business/apex/
• NorthCoast Work – https://northcoast.work/ ; 231-292-3058
• Northern Lakes Economic Alliance (NLEA) – northernlakes.net ; 231-582-6482
• Northern Shores Community Development, Inc. (NSCD) – nscdi.org ; 231-347-6753
• Northwest Michigan Works! – nwmiworks.org ; 231-347-5150
• Petoskey Chamber of Commerce – petoskeychamber.com/ ; 231-347-4150
• Professional Resources from LTBB Business After Hours – Professional Resources for Tribal Citizens
• SCORE – score.org/tipofthemitt ; 231-347-4150
• Thrive 45^o – https://thrive45.org/
• U.S. Small Business Administration (SBA) – www.sba.gov ; 800-827-5722

Tax Resources

• IRS Income Tax Guide for Native American Individuals and Sole Proprietors – https://www.irs.gov/pub/irs-pdf/p5424.pdf
• IRS Tribal Member Information – https://www.irs.gov/government-entities/indian-tribal-governments/tribal-member-issues
• IRS Volunteer Income Tax Assistance (VITA) – https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers ; 800-906-9887
• Michigan Department of Treasury: Native American FAQs – https://www.michigan.gov/taxes/questions/native-american
• Northwest Michigan Community Action Agency (NMCAA) – https://www.nmcaa.net/tax_preparation.asp ; 231-347-9070

DOC Contacts