The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
Sales Tax Rate and Discount Multiplier by State
Important Information
- Tax rates under 4% are not eligible for a discount.
- Michigan collects the smaller of the sales tax based on Michigan law, and the sales tax based on the customer's home state's laws. Any additional amount owed, would be due to the customer's home state.
- For vehicles registered in Virginia, tax paid must be greater than or equal to $75.
Form Instructions
Form 5086: Instructions for 2023 Vehicle Dealer Supplemental Schedule
| State | Vehicle Sales Tax Rate | Discount Multiplier |
|---|---|---|
| Alabama | 2.00% | N/A |
| Arizona | 5.60% | 0.7143 |
| California | 7.25% | 0.6667 |
| Colorado | 2.90% | N/A |
| Connecticut | 6.35% | 0.6667 |
| Florida | 6.00% | 0.6667 |
| Hawaii | 4.00% | 1.0000 |
| Idaho | 6.00% | 0.6667 |
| Illinois | 6.25% | 0.6667 |
| Indiana | 7.00% | 0.6667 |
| Iowa | 5.00% | 0.8000 |
| Kansas | 6.50% | 0.6667 |
| Kentucky | 6.00% | 0.6667 |
| Louisiana | 4.45% | 0.8989 |
| Maine | 5.50% | 0.7273 |
| Massachusetts | 6.25% | 0.6667 |
| Michigan | 6.00% | 0.6667 |
| Minnesota | 6.88% | 0.6667 |
| Missouri | 4.225% | 0.9467 |
| Nevada | 6.85% | 0.6667 |
| New Jersey | 6.625% | 0.6667 |
| New York | 4.00% | 1.0000 |
| North Dakota | 5.00% | 0.8000 |
| Ohio | 5.75% | 0.6957 |
| Pennsylvania | 6.00% | 0.6667 |
| Rhode Island | 7.00% | 0.6667 |
| Tennessee | 7.00% | 0.6667 |
| Texas | 6.25% | 0.6667 |
| Utah | 4.85% | 0.8247 |
| Vermont | 6.00% | 0.6667 |
| Virginia | 4.15% ($75.00 minimum for vehicles) | 0.9639 |
| Washington | 6.50% | 0.6667 |
| Wisconsin | 5.00% | 0.8000 |
| Wyoming | 4.00% | 1.0000 |