I just opened an online boutique selling handmade items and also will be doing drop shipping with other boutiques... I am filling out my sales tax form for the state of Michigan and one of the questions is regarding Unemployment liability. I do not emply anyone, so would I have to fill out a UIA 1009e? Information: Liability to pay Michigan Unemployment Taxes only occurs when an employing unit meets any of the following criteria: Pays $1,000 or more in gross wages for covered employment in a calendar year. Has one or more employees in 20 different weeks within a calendar year. Acquires all or part of an existing Michigan business. Pays at least $1,000 cash, not including room and board, for domestic (household) service within a calendar quarter. Pays at least $20,000 in cash, not including room and board, for Agricultural service within a calendar quarter, OR Elects coverage under the terms of the MES Act. Is subject to federal unemployment tax (FUTA).