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:

Form 4013: Resident Tribal Member Annual Sales Tax Credit – Tax Year 2024

The Form 4013: Resident Tribal Member Annual Sales Tax Credit is now available upon request from the LTBB Dept of Commerce office for the 2024 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. – Billi Jo Head, LTBB Department of Commerce Director.

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
• 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