State guide

Michigan sales tax rate and guide (2026)

Last updated Checked monthly

Michigan’s state sales tax rate is 6%. Michigan has no local sales taxes, so every sale pays the same rate.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Michigan state rate

6%

Combined rate
6%
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Michigan sales tax calculator

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Delivered to a Michigan city
Sales tax$6.00on $100.00 · total $106.00
Taxable6% combined rate
  • MichiganState · 6%$6.00

General merchandise delivered to Detroit, MI 48208.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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Michigan sales tax at a glance

Rates

State rate
6%
Local rates
None
Combined rates
6%

Selling into Michigan

Economic nexus
$100,000 in sales a year or 200 transactions
Sourcing
One statewide rate: Michigan has no local sales taxes.
SaaS
Exempt
Shipping
Not taxable

Registering and filing

Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Michigan’s largest cities

All 173 cities
Sales tax rates in the largest Michigan cities
CityCountyBreakdownRate
DetroitWayne CountyState 6%6%
Grand RapidsKent CountyState 6%6%
WarrenMacomb CountyState 6%6%
Sterling HeightsMacomb CountyState 6%6%
Ann ArborWashtenaw CountyState 6%6%
LansingIngham CountyState 6%6%
DearbornWayne CountyState 6%6%
LivoniaWayne CountyState 6%6%
TroyOakland CountyState 6%6%
WestlandWayne CountyState 6%6%
FlintGenesee CountyState 6%6%
WyomingKent CountyState 6%6%
SouthfieldOakland CountyState 6%6%
KalamazooKalamazoo CountyState 6%6%
Dearborn HeightsWayne CountyState 6%6%
KentwoodKent CountyState 6%6%
PortageKalamazoo CountyState 6%6%
East LansingIngham CountyState 6%6%
MidlandMidland CountyState 6%6%
Lincoln ParkWayne CountyState 6%6%
MuskegonMuskegon CountyState 6%6%
HollandOttawa CountyState 6%6%
JacksonJackson CountyState 6%6%
BurtonGenesee CountyState 6%6%

What’s taxable in Michigan?

The tax on a $100 sale in Detroit.

Everyday goods

  • General merchandiseTaxable$6.00
  • ClothingTaxable$6.00
  • Clothing accessoriesTaxable$6.00
  • Personal care productsTaxable$6.00
  • Feminine hygiene productsExempt$0
  • Children’s diapersTaxable$6.00
  • Pet foodTaxable$6.00

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$6.00
  • CandyExempt$0
  • Snack foodExempt$0
  • Soft drinksExempt$0
  • Bottled waterExempt$0
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsExempt$0

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$6.00

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareTaxable$6.00
  • Digital productsExempt$0
  • eBooksExempt$0
  • Streaming subscriptionsExempt$0
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

Michigan sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a Michigan due date.

Zamp files and pays every Michigan return on time and answers the state’s notices. You approve; we handle the rest.

Michigan sales tax guide

Nexus, registration, collecting and filing.

Struggling with sales tax filing? We’ll explain how to determine Michigan sales tax rates. We’ll also cover key topics such as collection methods and filing frequencies, and introduce you to a sales tax solution to help you maintain compliance throughout your entire sales tax process in Michigan.

Collecting Michigan Sales Tax from Customers

Let’s explore how you can collect Michigan state sales tax.

Do I Have to Collect Michigan Sales Tax from Customers?

Retailers who meet these two requirements are required to collect sales tax in Michigan:

  • You have a sales tax nexus in Michigan.
  • You sell taxable products or services in Michigan.

What Creates a Sales Tax Nexus in Michigan?

Any retailer making retail sales in Michigan is required to collect sales tax. Factors that create nexus include:

  • Economic Nexus: Businesses that make $100,000 or more than 200 transactions in a calendar year.
  • Physical Location: Businesses that have an office, warehouse, or storage inventory in the state.
  • Employee Location: Businesses that have an employee in the state.
  • Fundraising Events: Businesses that hold more than two fundraising events in a year need to register for sales tax.

Learn more about the sales tax nexus and when you’re required to collect sales tax here.

Do I Have to Collect Sales Tax from Michigan Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No.

Michigan has a marketplace facilitator law, which means marketplaces like Amazon are required to collect sales tax on behalf of 3rd party sellers on their platforms.

If you have sales tax nexus in Michigan, remember that you are still required to collect sales tax on your other non-marketplace Michigan sales.

Read more about the marketplace facilitator sales tax law.

Taxable Products in Michigan

Most tangible personal property and services like clothing and automotive services are taxable in Michigan.

It also imposes a reduced state sales tax rate of 4.000% on the sale of electricity, natural or artificial gas, and home heating fuels for residential use.

However, Michigan doesn’t impose taxes on basic necessities like most medical supplies, food, and beverages.

Here’s a detailed look at the items taxed in Michigan:

Are Groceries Taxable in Michigan?

No. Grocery items are non-taxable in Michigan.

Is Clothing Taxable in Michigan?

Yes, clothing is taxable in Michigan.

Are Digital Products Taxable in Michigan?

No, digital products have a sales tax exemption in Michigan.

Is Software-as-a-Service (SaaS) Taxable in Michigan?

No, SaaS is non-taxable in Michigan.

Are Services Taxable in Michigan?

Services are generally not taxable in Michigan, except when they are combined with the sale of tangible personal property.

In such cases, Michigan looks at “the predominant nature of the transaction.” This means if the transaction is mostly a service where providing the product is not the primary result, then it is non-taxable.

But if the transaction is the sale of a taxable item where the service is tangential, then it’s taxable.

We recommend contacting the Michigan Department of Treasury if you have any specific questions about the taxable sales and services in the state.

Tax-exempt Items

A few tax-exempt items in Michigan are:

  • Sales of drugs for human use that are legally dispensed by prescription.
  • Over-the-counter drugs for human use that are legally dispensed by prescription.
  • Food or tangible personal property purchased under the federal food stamp program.
  • Live animals purchased with the intent to be slaughtered for human consumption.
  • Food or drink heated or cooled by artificial means to an average temperature above 75 degrees F or below 65 degrees F before sale and sold from a vending machine. A few exceptions are milk and non-alcoholic beverages.

But to collect sales tax, you need a seller’s tax permit. Let’s explore how you can get one.

How to Register for a Michigan Seller’s Permit

You can register for a sales tax permit at the Michigan Department of Treasury.

Explore how to register for a sales tax permit in every US state.

Do I Need to Renew My Michigan Sales Tax License?

Yes.

Michigan sales tax licenses are valid from January through December of each year. You may be required to provide more information when your license expires. In such cases, the Michigan Department of Treasury may communicate with you.

Do I Need a Michigan Sales Tax License if I’m Only A Wholesaler?

Since wholesalers buy for resale and don’t make any retail sales, they don’t need to register for sales tax.

Wholesalers who claim an exemption should provide a written statement that indicates they are purchasing for “resale at wholesale.”

Do I Need A Michigan Seller’s Permit if I Only Sell Temporarily in the State?

Yes.

But if you only make sales at two or fewer events in Michigan in a year, you can file a Concessionaire’s Sales Tax Return (Form 5089) instead of registering for a Michigan sales tax permit.

How to Collect Sales Tax in Michigan

As Michigan has just one statewide sales tax rate, anyone selling to a buyer in Michigan should apply that single 6% rate to the transaction.

Find the sales tax rates of your specific Michigan city here.

Should You Collect Sales Tax on Shipping Charges in Michigan?

No. Michigan imposes sales tax on the sales price from the sale of tangible personal property. Separately stated delivery charges, such as shipping, are excluded from the definition of the sales price. this makes shipping charges exempt from sales tax.

Find out more about sales tax on shipping in every US state.

How to File and Pay Sales Tax in Michigan

There are multiple ways to file and pay sales tax in Michigan:

  • File and pay online: You can file and pay sales tax at Michigan Treasury Online.
  • File and pay by mail: Although Michigan recommends filing by mail, you can also fill out a paper sales tax return and file via mail. Make sure to fill out the correct form based on your Michigan filing frequency.
  • Let Zamp handle your Michigan sales tax filing and remittance so you never have to look at a sales tax return again!

Explore how you can file and pay sales tax in other US states.

All 173 Michigan cities

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Michigan sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Michigan?

The Michigan state sales tax rate is 6%. Michigan has no local sales taxes, so the rate is the same everywhere in the state. The most common combined rate is 6%.

What is the sales tax rate in Detroit, Grand Rapids, Warren and Sterling Heights?

Detroit: 6%. Grand Rapids: 6%. Warren: 6%. Sterling Heights: 6%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Michigan sales tax if my business is in another state?

Yes, once your sales into Michigan pass $100,000 or 200 transactions in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Michigan Department of Treasury, collect tax on taxable sales to Michigan buyers and file returns.

Is SaaS taxable in Michigan?

No. Software as a service isn’t subject to sales tax in Michigan.

Are groceries and clothing taxed in Michigan?

Groceries (food for home) are exempt in Michigan. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Michigan?

No. Separately stated shipping charges aren’t taxed in Michigan.

Has the Michigan sales tax rate changed recently?

Not in the 173 cities we checked: every one has the same combined rate today as in July 2023.

Which rate do I charge: my location or my customer’s?

One statewide rate: Michigan has no local sales taxes. A seller based in Michigan charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

You have to pay use tax if you buy taxable items via the Internet, mail, or phone from out-of-state retailers who didn’t collect sales tax from you. This also includes a few services like telecommunications and hotel or motel accommodations.

The use tax is the same as the sales tax in the state — 6.000%.

I didn’t collect any Michigan sales tax during this period. Do I still need to file a return?

Yes.

You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period.

Can I get a discount on my Michigan sales tax?

Michigan does offer discounts for timely payments and filings of sales tax. The discount is usually calculated according to the filing frequency:

A. Monthly Filer

  • If the tax liability is less than $9, calculate the discount by multiplying the tax by 2/3 (0.6667).
  • If tax is $9 to $1,200 and paid by the 12th of the month, you’ll get a $6 discount. Or, you’ll get $9 for $1,800 that’s paid by the 20th.
  • If the tax is more than $1,200 and paid by the 12th of the month, calculate the discount using the formula (Tax x 0.6667 x 0.0075). The maximum discount is $20,000 for the tax period.
  • If the tax is more than $1,800 and paid by the 20th, calculate the discount using this formula (Tax x 0.6667 x 0.005). The maximum discount is $15,000 for the tax period.

B. Quarterly Filer

  • If the tax is less than $27, calculate the discount by multiplying the tax by 2/3 (0.6667).
  • If tax is $27 to $3,600 and paid by the 12th, you get a discount of $18. You’ll get a $27 discount for $5,400 that’s paid by the 20th of the month.
  • If the tax liability is more than $3,600 and paid by the 12th, calculate the discount using the formula (Tax x 0.6667 x 0.0075). The maximum discount is $20,000 for the tax period.
  • If the tax is more than $5,400 and paid by the 20th, calculate the discount using the formula (Tax x 0.6667 x 0.005). The maximum discount is $15,000 for the tax period.

C. Accelerated Filer

If the tax is paid by the 20th of the month, calculate the discount using the formula (Tax x 0.6667 x 0.005). No maximum discount applies.

What is the penalty for filing and/or paying Michigan sales tax late?

The penalty for failure to file and pay sales tax in Michigan is 5% of the tax due if filed within two months. However, if you file after two months, the penalty increases by 5% — with a maximum penalty of 25%.

Can I get an extension on filing my Michigan sales tax return?

Michigan only offers an extension to file sales tax — not for paying sales tax.

To request an extension, send the payment of your remaining estimated tax to the Treasury with a copy of your federal extension (U.S. Form 4868) on or before the original due date of your return.

However, if you don’t have a federal extension, file an Application for Extension of Time to File Michigan Tax Returns Form along with your payment.

Can I amend a Michigan sales tax return?

Yes. You can amend your Michigan sales tax return at Michigan Treasury Online or fill out the “Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return.”

How often do I need to file and pay sales tax in Michigan?

How often a state requires you to file sales and use tax generally depends on your sales volume in the state.

If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.

Taxable PeriodFiling Due Date
January 2026February 20, 2026
February 2026March 20, 2026
March 2026April 20, 2026
April 2026May 20, 2026
May 2026June 22, 2026
June 2026July 20, 2026
July 2026August 20, 2026
August 2026September 21, 2026
September 2026October 20, 2026
October 2026November 20, 2026
November 2026December 21, 2026
December 2026January 20, 2027

Michigan quarterly sales tax filing due dates:

Taxable PeriodFiling Dates
Q1 (Jan-March) 2026April 20, 2026
Q2 (Apr-June) 2026July 20, 2026
Q3 (July-Sept) 2026October 20, 2026
Q4 (Oct-Dec) 2026January 20, 2027

Michigan annual sales tax filing due dates:

Taxable PeriodFiling Dates
2026March 1, 2027

Sources. Michigan Department of Treasury · Michigan Treasury Online · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

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