Sales and Use Tax
Sales and Use TaxCOVID-19 Updates for Sales and Use Tax
- State of Michigan 2020 Sales and Use Tax Return (February, March, April, May monthly periods and first quarter return period) filing deadline is June 20, 2020.
- Extensions offered for filing deadlines are not applicable to Accelerated Sales and Use Tax payments.
- Online services: Available.
- View the Treasury COVID-19 page for additional information.
- State of Michigan 2020 Sales and Use Tax Return (February, March, April, May monthly periods and first quarter return period) filing deadline is June 20, 2020.
News and Notices
- Sales Tax Licenses are valid January through December of the current calendar year.
- Notice Regarding Michigan Taxes on Illegal Activities
- Notice Regarding Changes to Prepaid Sales Tax Under 2015 PA 264
- Federal Moratorium on State Taxation of Internet Access Charges Made Permanent
The Internet Tax Freedom Act has been made permanent. The Act prohibits states from taxing Internet access charges.
- Prepaid Gasoline Sales Tax Rate
Effective November 1, 2020, the new prepaid gasoline sales tax rate is 10.4 cents per gallon. This rate will remain in effect through November 30, 2020.
- Prepaid Diesel Sales Tax Rate
Effective November 1, 2020, the new prepaid diesel fuel sales tax rate is 12.1 cents per gallon. This rate will remain in effect through November 30, 2020.
- Notice: SUW Installment Payment Options Available
- Notice to Remote Sellers Regarding Sales Tax and South Dakota v. Wayfair (Aug. 1, 2018, Revised: August 9, 2018)
- Sales and Use Tax Exemption for Transformational Brownfield Plans
- Notice Regarding Data Center Exemption
- Streamlined Sales and Use Tax Project
- Notice of New Sales Tax Requirements for Out-of-State Sellers
For transactions occurring on and after October 1, 2015, an out-of-state seller may be required to remit sales or use tax on sales into Michigan if the seller has nexus under amendments to the General Sales Tax Act (MCL 205.52b) and Use Tax Act (MCL 205.95a).
Helpful Resources
- Sales and Use Tax Information for Remote Sellers
- General and Specific Sales Tax Rules
- New Business Registration
- Facts on Internet and Mail Order Purchases
- Sales and Use Tax Filing Deadlines
- Sales Tax Act
- Common Sales and Use Tax Exemptions and Requirements
- Third-Party Lenders - Bad Debt Deductions
- Use Tax Exemption on Vehicle Title Transfers
- Interstate (Fleet) Motor Carriers Exemption
- Legal (Revenue Administrative Bulletins, Directives, Court Cases)
- Estimate The Penalty and Interest Owed For Late Payment
- Who Needs A Sales Tax License?
