Michigan Sales Tax 2026: 6% With No Local Tax Added

Michigan's sales tax is simpler than most states': one statewide rate and no local add-ons, so the rate on your receipt is the same in Detroit as in a small town. This guide uses the Michigan Treasury's own sales tax and use tax pages to show the rates, the use tax on online purchases, what is taxed under a reduced rate, and the filing dates businesses use. It does not list every exemption, such as groceries and prescription drugs, because the pages we read are written for sellers and the exemption lists sit in the statute and separate guidance.

Rates

Treasury says individuals or businesses that sell tangible personal property to the final consumer must remit a 6% sales tax on the total price of their taxable retail sales. Sales of electricity, natural or artificial gas and home heating fuels for residential use are taxed at 4%. Michigan does not allow city or local units to impose sales tax.

Use Tax on Online and Out-of-State Purchases

Use tax is the companion to sales tax. Treasury says use tax of 6% must be paid on the total price of all taxable items brought into Michigan, or bought online, by mail or by phone from out-of-state retailers that do not collect and remit sales or use tax. Credit is given for tax paid to another state. Use tax also applies to certain services such as telecommunications and hotel or motel accommodations, and Michigan does not allow local units to impose use tax. On the use tax page, Treasury says the 6% applies to the total price excluding shipping and handling charges if separately itemized, and applies to purchases made in foreign countries as well as other states.

Individuals can pay their use tax liability on their MI-1040 tax return. Use tax is also due on vehicles, off-road vehicles, mobile and manufactured homes, aircraft, snowmobiles and watercraft bought from someone who is not a licensed dealer or retailer: tax on vehicles, ORVs, snowmobiles and watercraft is paid to the Secretary of State before the registration transfer. Treasury says an exemption is allowed for the purchase or transfer of those listed items between spouses and certain close relatives, such as a parent, child, brother, sister or grandparent. Lodging is subject to use tax, but not when a room is rented for a continuous period of more than one month to the same tenant.

Filing Dates for Sellers

Sellers register with Treasury for a sales tax license, valid January 1 through December 31. Returns and payments are due monthly, quarterly or annually, and Treasury determines each seller's filing frequency every year. All filers must submit an annual return by February 28, regardless of their assigned frequency. If a due date falls on a weekend or State holiday, the return and payment are due the next business day.

Accelerated filers make a pre-payment by the 20th of the current month and a reconciliation payment by the 20th of the next month to cover the remaining liability.

What This Page Does Not Cover

Treasury's guidance pages for sellers list the exemptions and requirements in detail, and the General Sales Tax Act (Act 167 of 1933) is the statute. We did not read either closely enough to state which consumer items are exempt, so check them before relying on an exemption. The Treasury pages were read in a web browser because Treasury blocks automated tools.

Official sources used

• Michigan Department of Treasury: Sales and Use Taxes
• Michigan Department of Treasury: Use Tax

All figures on this page were read from these pages on 9 November 2026. Where a page says it could not be read or confirmed, that is stated in the text.