Michigan MI Coin

The state of Michigan became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                           
Statement of NonCompliance
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

State Links

Michigan Department of Treasury

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

(517) 636-6925

Tax Rates

State Sales and Use Tax Rate: 6%

Local Jurisdiction Sales and Use Taxes: None

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:
Taxable and non-taxable sales exceeding $100,000 or 200 or more separate transactions in the previous calendar year 

Notes: MI RAB 2018-6

Other

Remote sellers must review their prior calendar year sales to determine if they have exceeded the economic nexus thresholds.

Governing Board Delegates

  • David Zin
  • Lance Wilkinson