How to Start a Food Truck in Michigan: Health Department License, Commissary and Transitory Units

If you want to start a food truck business in Michigan, the first thing to understand is that there is no single state food truck license. Your truck is permitted either by a local health department (county or district) or, if you want to roam across the state as a transitory unit, by the Michigan Department of Agriculture and Rural Development (MDARD). The path you choose decides your commissary requirement, your fees, and how you schedule your days. This guide walks through the steps in the order most owners work through them.

Disclaimer: This article is informational content, not legal or tax advice. Fees, rules, and deadlines change, and local requirements vary. Confirm every figure with the agency named before you spend money. For complex situations, talk with a qualified attorney and a CPA before you sign a lease, a commissary agreement, or an entity filing.

What Michigan Requires: The Short Version

Michigan does not issue a general statewide business license. The Michigan Department of Licensing and Regulatory Affairs (LARA), through its Corporations Division, receives and files the documents that form your business entity, but it does not license businesses. Registering an LLC or corporation is a filing, not a license. Food trucks fall under licensing by activity, handled by the health department or MDARD, plus local zoning, certificate of occupancy, and health approvals in the city or township where you operate.

Expect to deal with four layers of paperwork:

• A business entity filing (or an assumed name certificate if you operate as a sole proprietor)
• A sales tax registration with the Michigan Department of Treasury
• A food service license from a local health department, or a transitory food unit license from MDARD
• Local zoning and approvals for where you park, prepare food, and store the truck

Materials and Documents You Need Before You Apply

Gather these items before you file. Missing one usually means a rejected application and a lost week.

• Entity paperwork. For an LLC, you need Articles of Organization (Form CSCL/CD-700) and a resident agent. Michigan calls this a resident agent, and it must be a Michigan resident, a Michigan entity, or an authorized foreign entity. The registered office is the physical location of that agent, and a P.O. box alone is not enough.
• Federal employer identification number (EIN) from the IRS.
• Vehicle documents. Title and registration for the truck, plus the make, model, and year.
• Equipment list and floor plan. Every sink, cooler, fryer, prep surface, and generator, drawn to scale and labeled.
• Menu with preparation methods. Health reviewers look at what you cook, when you cook it, and how you hold it.
• Water and waste plan. Fresh water source, gray water holding, and where and how you dump.
• Commissary agreement, if your permit path requires one. Get it in writing.
• Insurance certificates. Ask your health department and commissary which coverages they want to see before you buy a policy.

Step 1: Choose and Register Your Business Entity

Your entity choice affects liability, taxes, and paperwork. Many food truck owners start as an LLC because it separates personal assets from business debts. Confirm the tradeoffs with a CPA or attorney.

If you form an LLC, file Articles of Organization through the MiBusiness Registry Portal at mibusinessregistry.lara.state.mi.us. The filing fee is $50. The name must include "Limited Liability Company," "L.L.C.," or "L.C." Check availability first on the MiBusiness Registry business search. If you need time to finalize the name, you can reserve it for six months with Form CSCL/CD-540 for $25.

Once formed, an LLC files an Annual Statement (Form CSCL/CD-2700) for $25 each year, due February 15, beginning the year after formation. An LLC formed or qualified after September 30 does not owe a statement on the February 15 immediately following. Set that date on your calendar now.

If you operate as a sole proprietor under a name other than your own, you file an assumed name certificate with the county clerk where you do business, under MCL 445.1. County fees for sole proprietors are set by statute and each county clerk, so confirm the amount with your county.

Step 2: Register for Sales Tax and Understand Your Income Tax

Anyone selling food at retail must register with the Michigan Department of Treasury for a sales tax license. The registration itself is free, and it can arrive in as little as 7 business days. Register online through the Treasury online business registration page. The state sales tax rate is 6%, and you will need to charge and remit it on taxable sales according to Treasury's rules. Food rules are specific, so confirm with Treasury how your menu is taxed.

For income tax, a standard LLC is a pass-through entity. Members report business income on the Michigan individual income tax at the 4.25% flat rate for the 2026 tax year. An LLC that elects federal C corporation treatment is subject to the 6% Michigan Corporate Income Tax. Michigan imposes no franchise tax on LLCs. Some cities levy a city income tax, but only 24 Michigan cities do, so check whether the city where you park or prepare food is one of them.

Step 3: Choose Your Permit Path

This is the decision that shapes the rest of your business. You have two main routes.

Route A: A local health department mobile food license. The county or district health department where you are based licenses your truck as a mobile food establishment. A mobile food establishment must return to a licensed commissary at least every 24 hours to restock, clean, fill water, and dump waste. Your health department sets its own fees, plan review process, and inspection schedule, so ask for its current fee sheet.

Route B: An MDARD transitory food unit (TFU) license. A TFU, formerly called a special transitory food unit, is licensed by MDARD and may operate statewide. It is not subject to the 14-day temporary limit, and it does not have to return to a commissary. The figures as of 2026 are:

Cost item	MDARD TFU amount (as of 2026)
TFU license	$159
First-year plan review	$197
Paid inspection in the first year	$90 (one inspection)
Paid inspections in later years	$90 each, two per year

Ask MDARD to confirm these numbers before you budget. The TFU route fits owners who travel to festivals, events, and multiple counties. The local route can cost less to start if you stay in one area and your commissary is nearby, but confirm both sets of fees before you choose.

Exemption check: A mobile unit that sells only prepackaged, single-serving frozen desserts, such as an ice cream truck, is exempt from licensing. If your menu includes anything else, including hot dogs, coffee, or sandwiches, you are not exempt.

Step 4: Secure a Licensed Commissary

A commissary is a licensed commercial kitchen or food facility where your truck stocks food, cleans equipment, fills fresh water, and dumps gray water. If you go the local route, you must return to it at least every 24 hours, so location matters. A commissary several miles away adds fuel, time, and labor to every shift.

When you shop for a commissary, ask:

• Is it licensed by the health department that will license your truck?
• What hours can you access it, and do those hours fit your prep and cleanup?
• What storage, cold holding, and dish washing do you get, and what do you pay for each?
• Is the agreement in writing, with terms for cancellation and access?

Commissary rules are a common point of confusion, so have the health department review the commissary agreement before you sign.

Step 5: Get Your Truck Plan Reviewed Before Build-Out

Submit your floor plan, equipment list, and menu to the health department before you buy equipment or finish the build. Plan review is the stage where a reviewer can tell you a sink is undersized or a hand wash station is in the wrong place. Changing a plan on paper costs far less than tearing out installed equipment.

Ask the reviewer about:

• Handwashing sink size, placement, and hot water supply
• Three-compartment sink requirements for warewashing
• Refrigeration and hot holding capacity for your menu
• Fresh water and gray water tank sizing, and dump access
• Fire suppression and generator placement, which may involve a fire marshal

Plan review fees are set by the health department or MDARD. Confirm the amount for your path before you submit.

Step 6: Confirm Zoning, Certificate of Occupancy, and Local Rules

Michigan has 83 counties and roughly 1,240 townships, plus several hundred cities and villages. Each sets its own rules for where a mobile food business can park, how long it can stay, and whether it needs a separate permit. Some cities add rules for vending on public property, sidewalks, or near existing restaurants.

Detroit and Grand Rapids carry city-specific rules, which you should review on each city's website before you plan a route. Elsewhere, call the city or township clerk and ask three questions: where can a food truck park, does it need a separate vending or mobile business permit, and does my commissary need a certificate of occupancy? Get the answers in writing where you can.

If you plan to sell alcohol, the Michigan Liquor Control Commission (MLCC) licenses that activity separately. Other activities may need their own licensing through LARA's Bureau of Professional Licensing or other agencies. Use the State License Search on LARA's site to check whether your specific activity needs a separate license.

Step 7: Apply for Your Food License on Time

The food license year in Michigan runs May 1 to April 30. Applications generally need to be submitted at least 30 days before you plan to open. Build your timeline backward from your first event. If your first festival is in early June, your application should already be in before early May, and that assumes the plan review and build-out are finished.

Give yourself a buffer of several weeks beyond that minimum. Plan reviews get returned with corrections, inspections get rescheduled, and equipment deliveries slip.

Step 8: Pass the Pre-Opening Inspection and Open

Your inspector will check the truck against the approved plan. They will look at handwashing, temperature control, sanitizer setup, labeling, storage, and the water and waste systems. Ask the inspector to walk through the checklist with you before the official visit if your health department offers that. Keep a copy of your approved plan, license, and commissary agreement in the truck at all times.

Tips for Getting It Right the First Time

• Call the health department before you buy anything. A 20-minute call can save thousands in rework.
• Keep a single document folder. Entity filings, license applications, commissary agreements, and insurance certificates should be in one place, both digital and in the truck.
• Ask for the current fee sheet each year. Fees and rules change, and last year's numbers may be out of date.
• Pick your commissary early. Your commissary determines your route, your prep schedule, and your costs.
• Use the Michigan Small Business Development Center. The Michigan SBDC offers free and low-cost advising to new owners. The SBA Michigan district page lists local resource partners.

Common Mistakes to Avoid

• Assuming there is one state food truck license. There is not. You need the right local or MDARD license for your route.
• Buying the truck before plan review. Equipment placement is the most expensive thing to change later.
• Using a commissary that is too far away. On the local route, the 24-hour return rule makes distance a daily cost.
• Forgetting the annual statement. An LLC that misses the February 15 Annual Statement is out of compliance, so calendar it.
• Treating the entity filing as the license. Registering with LARA does not permit you to sell food.
• Missing the 30-day application window. Late applications push back your opening date and your first revenue.
• Relying on a verbal commissary arrangement. Get the terms in writing.
• Skipping the city check. A permit from the state does not give you the right to park on a city street.

What to Expect: Realistic Timelines and Outcomes

Timelines depend on your entity filing speed, the health department's review queue, how fast your truck build goes, and your commissary's availability. Many owners who plan ahead find that the permitting steps take several weeks to a few months, and the build-out often takes longer than expected. LARA does not publish a guaranteed standard review time for routine filings, and expedited review is available for an additional fee. Health department and MDARD timelines vary, so ask each agency for its current estimate.

Results also depend on your menu, location, pricing, and how consistently you show up. This guide cannot promise any level of sales, and it does not describe any health or nutritional benefit of your food. Treat the steps above as a framework for compliance and planning, not a forecast of revenue.

Official Michigan Resources

• LARA Corporations Division: michigan.gov/lara/bureau-list/cscl/corps
• MiBusiness Registry business search: mibusinessregistry.lara.state.mi.us/search/business
• Michigan Department of Treasury: michigan.gov/taxes
• Treasury sales tax registration: online business registration
• Michigan Small Business Development Center: michigansbdc.org

For MDARD food program requirements and TFU forms, search michigan.gov for MDARD food safety licensing. For your local health department, search for your county or district health department by name.

Reminder: This article is informational content, not legal or tax advice. Confirm current fees, rules, and deadlines with the agency responsible, and consult a qualified attorney or CPA for your specific situation.