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Sales and Use Tax Information

Sales and Use Tax Information

What Are Sales and Use Taxes?

View the General Sales Tax Act 167 of 1933

Sales Tax

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.

Use Tax

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.

Prepaid Fuel Sales Tax Rates

Filing Frequencies and Due Dates

Frequently Asked Questions (FAQ)

Construction FAQ

Exemptions FAQ

Filing Requirements FAQ

General FAQ

Internet Purchases FAQ

Remote Seller FAQ

Sales Tax License FAQ

Marketplace Facilitator Marketplace Seller FAQ