Michigan Sales & Use Tax

Michigan levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. There are no local sales taxes in the state of Michigan.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Michigan if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Michigan provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech

Statute for Refunds: 48 Months

Utility Exemption: Yes, apportionment; Study is required.

Michigan Sales & Use Tax State Links

Michigan Blog Posts


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