Ultimate Michigan Sales Tax Guide
| State taxing authority: | Michigan Department of Treasury |
| 2023 Michigan sales tax rate: | 6% |
| Local sales tax rates? | No |
| Streamlined Sales and Use Tax Agreement Member? | Yes |
Do I have to collect Michigan sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Michigan:
- Has sales tax nexus in Michigan
- Sells taxable products or services in Michigan
What creates sales tax nexus in Michigan?
Any retailer making sales at retail in Michigan is required to collect sales tax. Factors that create nexus include:
- Physical presence - a location, employees, contractors or other personnel, inventory, or an affiliate OR
- Economic nexus - making more than $100,000 in retail sales volume or 200 or more transactions into Michigan in the previous calendar year
Learn more about sales tax nexus and when that means 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 that marketplaces like Amazon and eBay are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Michigan, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Michigan sales.
Learn more about what marketplace facilitator sales tax means for e-commerce sellers here.
Are my products taxable in Michigan?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Michigan taxes the most commonly sales tax exempt items:
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 goods are non-taxable 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 in cases where a service and the sale of tangible personal property are combined. In that case, Michigan looks at “the predominant nature of the transaction.” If the transaction is mostly a service where providing the product is not the primary result of the transaction, then it is nontaxable. But if the transaction is the sale of a taxable item where the service is tangential, then the transaction is taxable.
We recommend contacting the Michigan Department of Treasury with specific questions about the taxability of services in the state.
How to Register for a Michigan Sales Tax Permit
Register for a sales tax permit at the Michigan Department of Treasury.
Go here to learn 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. Be on the lookout for a communication from the Michigan Department of Treasury.
Do I need a Michigan sales tax permit if I’m only a wholesaler?
Contact the Michigan Department of Treasury to inquire about sales tax registration for wholesalers.
Do I need a Michigan sales tax permit if I only sell temporarily in the state?
Yes. But if you only make sales at two or fewer events in Michigan per year, you can file a Concessionaire’s Sales Tax Return (Form 5089) rather than registering for a Michigan sales tax permit.
How to Collect Sales Tax in Michigan
Michigan only has one statewide sales tax rate. Anyone making a sale to a buyer in Michigan, should apply that single 6% rate to the transaction.
Should you collect sales tax on shipping charges in Michigan?
Yes. Shipping charges are subject to sales tax in Michigan.
Learn about sales tax on shipping in every US state here.
How to File and Pay Sales Tax in Michigan
When your sales tax filing due date approaches, you can file Michigan sales tax returns in multiple ways.
- File and pay online - You can file and pay sales tax at Michigan Treasury Online.
- File and pay by mail - While Michigan recommends filing by mail, you can also fill out a paper sales tax return and file via mail. Just be 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!
Learn how to file and pay sales tax in other US states here.
I didn’t collect any Michigan sales tax 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.
What is the penalty for filing and/or paying Michigan sales tax late?
The penalty for failure to both file and pay sales tax in Michigan is 5% of the tax due if filed within two months, and an additional 5% of the tax due per month if filed after two months, with a maximum penalty of 25%.
Can I get an extension on filing my Michigan sales tax return?
Contact the Michigan Department of Treasury to inquire about an extension on time to file and pay sales tax.
Can I amend a Michigan sales tax return?
Yes. You can amend your Michigan sales tax return at Michigan Treasury Online through the or fill out the “Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return.”
How often will I be required 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.
Michigan sales tax due dates
Michigan Monthly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| January 2023 | February 21, 2023 |
| February 2023 | March 20, 2023 |
| March 2023 | April 20, 2023 |
| April 2023 | May 22, 2023 |
| May 2023 | June 20,2023 |
| June 2023 | July 20, 2023 |
| July 2023 | August 21, 2023 |
| August 2023 | September 20, 2023 |
| September 2023 | October 20, 2023 |
| October 2023 | November 20, 2023 |
| November 2023 | December 20, 2023 |
| December 2023 | January 22, 2024 |
Michigan Quarterly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| Q1 (Jan-March) 2023 | April 20, 2023 |
| Q2 (Apr-June) 2023 | July 20, 2023 |
| Q3 (July-Sept) 2023 | October 20, 2023 |
| Q4 (Oct-Dec) 2023 | January 22, 2024 |
Michigan Annual Sales Tax Filing Due Date
| Taxable Period | Filing Due Date |
| Year 2023 | January 22, 2024 |
- Do I have to collect Michigan sales tax from customers?
- Are my products taxable in Michigan?
- How to Register for a Michigan Sales Tax Permit
- How to Collect Sales Tax in Michigan
- How to File and Pay Sales Tax in Michigan
- I didn’t collect any Michigan sales tax this period. Do I still need to file a return?
- What is the penalty for filing and/or paying Michigan sales tax late?
- Can I get an extension on filing my Michigan sales tax return?
- Can I amend a Michigan sales tax return?
- How often will I be required to file and pay sales tax in Michigan?
- Michigan sales tax due dates
