You register a business in Michigan by filing formation documents with the Department of Licensing and Regulatory Affairs (LARA), not the Secretary of State. A Limited Liability Company (LLC) files Articles of Organization (Form CSCL/CD-700) for a flat $50 fee, according to LARA’s Corporations, Securities & Commercial Licensing Bureau (CSCL). You file online through the MiBusiness Registry Portal (MiBRP), the system LARA launched on June 23, 2025 to replace the old Corporations Online Filing System.
This guide covers who you file with, the eight steps, current fees, processing times, and ongoing compliance. Every figure is sourced to michigan.gov. Start at the Michigan Department of Licensing and Regulatory Affairs.
Who Handles Business Registration in Michigan: LARA or the Secretary of State?
Michigan business formation is handled by the Corporations, Securities & Commercial Licensing Bureau (CSCL) inside LARA. Unlike most states, Michigan’s Secretary of State (SOS) does not process entity filings. The Michigan Department of State handles driver’s licenses, vehicle registration, and elections instead. You file your LLC or corporation with LARA’s Corporations Division (CSCL).
This trips up founders because in most states the Secretary of State is the filing authority. In neighboring Illinois and Indiana, for example, the Secretary of State forms entities. In Michigan, that job sits with LARA/CSCL. People still search “Michigan SOS business registration,” but the correct filing agency is LARA.
What Are the Michigan Business Structure Types?
Michigan recognizes several structures: the LLC, the corporation (C-corp), the sole proprietorship, general and limited partnerships, the Professional Limited Liability Company (PLLC), and the nonprofit corporation. An S-corp is not a separate Michigan entity. It is a federal tax election an LLC or corporation makes with the IRS on Form 2553. The table compares each option.
| Structure | Liability protection | Default taxation | Filing form | Filing authority | Annual obligation | Source |
|---|---|---|---|---|---|---|
| LLC | Yes | Pass-through | Articles of Organization (CSCL/CD-700), $50 | LARA/CSCL | Annual statement, Feb 15, $25 | LARA |
| Corporation (C-corp) | Yes | 6% Corporate Income Tax | Articles of Incorporation (CSCL/CD-500), from $60 | LARA/CSCL | Annual report, May 15, $25 | LARA / MCL 450.2062 |
| Sole proprietorship | No | Personal (pass-through) | None; Assumed Name (DBA) at county clerk if using a trade name | County clerk | None at state level | LARA |
| General / Limited partnership | GP: none; LP: partial | Pass-through | GP: county DBA; LP: Certificate of Limited Partnership | County clerk / LARA | Varies | LARA |
| PLLC | Yes | Pass-through | Articles of Organization (CSCL/CD-701), $50 | LARA/CSCL | Annual statement, Feb 15, $25 | LARA / MCL 450.4904 |
| Nonprofit corporation | Yes | Tax-exempt if IRS-approved | Articles of Incorporation (CSCL/CD-502), $20 | LARA/CSCL | Annual report | LARA |
A PLLC may render only the professional service named in its articles, and every member and manager must hold that Michigan license, under MCL 450.4904.
How Do You Register a Business in Michigan Step by Step?
Register a Michigan business in eight steps: choose a structure, name it and check availability, appoint a resident agent, file formation documents with LARA, get an EIN from the IRS, register for state taxes with the Treasury, get licenses and permits, then open a business bank account. Each step follows below.
Step 1: Choose Your Business Structure
Pick your structure based on liability protection, taxation, and formalities. The comparison table above shows how the LLC, corporation, sole proprietorship, partnership, PLLC, and nonprofit differ on each. Most small businesses choose the LLC for liability protection with pass-through taxation.
Step 2: Name Your Business and Check Availability
Michigan LLC names must contain “Limited Liability Company,” “LLC,” or “L.L.C.” Corporations must include a designator such as “Corporation,” “Incorporated,” “Company,” or “Limited.” Check availability in LARA’s business entity search inside the MiBusiness Registry Portal, or use Commenda’s Michigan business entity search guide and free company name checker. Reserve a name for six months for $25 (LLC) or $10 (corporation) using Form CSCL/CD-540, per LARA.
Step 3: Appoint a Michigan Resident Agent
Every Michigan LLC and corporation must continuously maintain a resident agent (registered agent) with a physical Michigan street address. PO boxes do not qualify, under MCL 450.4207. The resident agent receives service of process at the registered office. You can serve as your own agent or hire a commercial resident agent service. The old post skipped this step entirely; it is mandatory.
Step 4: File Your Formation Documents With LARA
LLCs file Articles of Organization (Form CSCL/CD-700) for a flat $50, per LARA. Corporations file Articles of Incorporation (Form CSCL/CD-500) starting at $60 for 60,000 or fewer authorized shares, scaling with shares under MCL 450.2062. Nonprofits file Form CSCL/CD-502 for $20. File online through the MiBusiness Registry Portal, by mail, or in person. If you would rather not touch a state form, Commenda’s incorporation service files your Michigan Articles of Organization for you.
Step 5: Get an EIN From the IRS
Apply for a free Employer Identification Number (EIN) from the Internal Revenue Service (IRS) online, and issuance is immediate. You need an EIN to open a business bank account, hire employees, and file taxes. There is no charge for an EIN.
Step 6: Register for Michigan State Taxes
Register with the Michigan Department of Treasury using Form 518, or online through Michigan Treasury Online (MTO), for sales, use, and withholding tax. This applies once you make taxable retail sales or hire employees in Michigan. Commenda’s Michigan sales tax registration guide walks through the permit. The full trigger rules appear in the sales tax section below.
Step 7: Get the Licenses and Permits Your Business Needs
Registration is not licensing. Michigan does not issue one general business license, but many localities and professions require permits. Regulated professions are licensed through LARA’s licensing bureaus, and a PLLC requires its members to hold the underlying professional license under MCL 450.4904. See Commenda’s Michigan business license guide for what applies to your industry.
Step 8: Open a Business Bank Account and Set Up Bookkeeping
Open a separate business bank account and set up bookkeeping from day one. Separating personal and business finances protects your liability shield and simplifies tax filing. Your EIN and filed formation documents are what the bank will ask for.
How Much Does It Cost to Register an LLC in Michigan?
$50. Michigan’s Articles of Organization filing fee for an LLC is a flat $50, nonrefundable, per LARA. Your total first-year cost depends on optional services like name reservation, expedited review, or a commercial resident agent. The table lists current LARA and IRS fees.
| Item | Fee | Source |
|---|---|---|
| LLC Articles of Organization (CSCL/CD-700) | $50 flat | LARA |
| Corporation Articles of Incorporation (CSCL/CD-500) | From $60 (≤60,000 authorized shares) | LARA / MCL 450.2062 |
| Nonprofit Articles (CSCL/CD-502) | $20 | LARA |
| PLLC Articles (CSCL/CD-701) | $50 | LARA |
| Name reservation (CSCL/CD-540) | $25 LLC / $10 corporation | LARA |
| LLC annual statement | $25 (plus $50 late penalty) | LARA |
| EIN | Free | IRS |
| Commercial resident agent | Varies by provider | — |
| Expedited filing | $50 to $1,000 (tiered) | LARA |
Corporation costs scale with authorized shares under MCL 450.2062: the organization fee is $50 for 60,000 or fewer shares, $100 for 60,001 to 1,000,000, $300 for 1,000,001 to 5,000,000, and $500 for 5,000,001 to 10,000,000. That is why an LLC’s flat $50 is often the cheapest entry point.
How Long Does Michigan Business Registration Take?
Standard processing depends on LARA’s current queue, and you can pay for expedited review to guarantee turnaround. LARA offers four expedited tiers on top of the base filing fee, per its fee schedule. Tax registration with the Treasury through MTO is a separate process handled online.
| Expedited tier | Fee (added to filing fee) | Source |
|---|---|---|
| 24-hour service | $50 | LARA |
| Same-day service (received by 1 p.m.) | $100 | LARA |
| 2-hour service | $500 | LARA |
| 1-hour service | $1,000 | LARA |
Expedited fees are nonrefundable and are charged in addition to the standard $50 LLC or $60 corporation filing fee, per LARA.
When Do You Need to Register for Michigan Sales Tax?
Register before making taxable retail sales in Michigan. Registration is triggered by physical presence (an office, employees, or inventory) or by economic nexus. The Michigan Department of Treasury sets the remote-seller economic nexus threshold at $100,000 in Michigan sales or 200 separate transactions in the prior calendar year. Hiring employees separately triggers withholding registration.
Physical nexus and economic nexus are distinct triggers, and either one can create a registration requirement on its own. Physical nexus comes from an office, employees, or inventory in Michigan; economic nexus comes from crossing the sales or transaction threshold with no physical presence required. Note that physical presence does not automatically mean you owe sales tax: if your product or service is not taxable in Michigan, an employee may still create a foreign qualification and withholding obligation without triggering a sales tax registration.
Marketplace facilitators collect and remit Michigan sales tax on behalf of their third-party sellers, per the Michigan Department of Treasury. Register via Form 518 or MTO. Check current rates with Commenda’s sales tax calculator, and confirm where you have crossed a threshold with the US economic nexus threshold guide.
How Do You Look Up a Business in the Michigan Business Entity Search?
Search LARA’s business entity search inside the MiBusiness Registry Portal by name or entity ID. It shows name availability, entity status, resident agent, and filing history, free of charge. The search replaced the retired COFS lookup in June 2025.
- Open LARA’s business entity search in the MiBusiness Registry Portal.
- Enter a full or partial business name, or the entity ID number.
- Open a result to view entity type, status, resident agent, and filings.
- Confirm your desired name is free before filing formation documents.
Commenda’s Michigan business entity search guide walks through name checks before you file.
What Ongoing Compliance Does a Michigan Business Have?
Michigan businesses must file annual reports with LARA, maintain a resident agent continuously, file taxes with the Treasury, and renew licenses. LLCs and PLLCs file an annual statement by February 15; corporations file an annual report by May 15. The table lists the recurring obligations.
| Obligation | Deadline | Fee | Source |
|---|---|---|---|
| LLC / PLLC annual statement | February 15 | $25 (plus $50 late penalty) | LARA |
| Corporation annual report | May 15 | $25 | LARA |
| Resident agent | Continuous | Varies by provider | MCL 450.4207 |
| Sales, use, and withholding tax | Monthly, quarterly, or annual | Per return | Treasury |
Report changes to your business name, address, ownership, or resident agent to LARA promptly. Annual statements and reports must now be filed online through the MiBusiness Registry Portal, since LARA discontinued mail and in-person annual filing in June 2025. Commenda’s compliance calendar tracks these deadlines so nothing lapses.
How Does Commenda Handle Michigan Business Registration for You?
Commenda files your Michigan formation documents so you never touch a state form. Commenda’s incorporation service files your Articles of Organization with LARA, secures your EIN, and registers you for Michigan state taxes. Commenda’s entity management platform then tracks your February 15 annual statement and resident agent so nothing lapses.
For sales tax, Commenda’s Michigan sales tax registration guide and the US economic nexus threshold guide show exactly when you cross Michigan’s registration threshold. Expanding across the Midwest into Illinois or Indiana adds Secretary of State filings in each state, and Commenda handles those too.
Book a demo to get your Michigan entity filed without touching a state form: book a demo call.
