Preliminary information for the Wholesale Marihuana Tax is now available.
Individuals or businesses that sell tangible personal property to the final consumer are required to remit a 6% sales tax on the total price of their taxable retail sales to the State of Michigan. Sales of electricity, natural or artificial gas and home heating fuels for residential use are taxed at a 4% rate. Michigan does not allow city or local units to impose sales tax.
The sales tax license is valid January 1 through December 31. Entities must register for sales tax with Treasury to receive a sales tax license.
Use tax is a companion tax to sales tax. Use tax of 6% must be paid to the State of Michigan on the total price of all taxable items brought into Michigan or purchases through the internet, by mail or by phone from out-of-state retailers that do not collect and remit sales or use tax from their customers. Credit is given for tax paid to another state. Use tax is also applied to certain services such as telecommunications and hotel/motel accommodations. Michigan does not allow city or local units to impose use tax.
Returns and payments are due monthly, quarterly, or annually. Treasury determines this filing frequency each year. All filers must submit an annual return by February 28, regardless of assigned filing frequency. Payments can be made electronically using Michigan Treasury Online (MTO).
Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day. Review Sales, Use and Withholding Tax Due Dates for Holidays and Weekends for more details.
