Michigan Sales Tax Rate 2026: 6% Statewide, No Local Tax
Michigan’s sales tax rate is 6%, and there are no local sales taxes, so 6% applies everywhere in the state.
| Michigan sales tax (2026) | Rate |
|---|---|
| State rate | 6% |
| Local sales tax | None |
| Combined rate | 6% |
Rates as of July 1, 2026, from the Tax Foundation. Work out the tax on an order with our sales tax calculator.
Michigan has a 6% state rate with no local sales taxes, making rate calculation straightforward. SaaS and most digital goods are not taxable under current Michigan Treasury guidance. Michigan is an SST member, enabling streamlined multi-state registration.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6% |
| Economic Nexus Threshold | $100,000 gross sales OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Not taxable |
| Typical Filing Frequency | Monthly |
| SST Member | Yes |
| Registration Portal | michigan.gov/taxes |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Michigan’s economic nexus threshold is $100,000 in gross sales into Michigan in the current or prior calendar year. Once exceeded, registration and collection are required.
Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward the threshold. Michigan also counts transactions: 200 or more separate sales into Michigan create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Michigan sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Michigan 48226
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Collecting sales tax in Michigan and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Michigan’s state rate is 6%. Michigan does not permit local sales taxes — the 6% rate applies uniformly statewide.
This statewide uniformity makes Michigan simple for rate calculation: one rate for all Michigan orders, regardless of customer location.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, most retail goods, prepared food.
Exempt: Prescription drugs, most groceries (food for home preparation is exempt), qualifying agricultural inputs, industrial processing machinery.
Grocery exemption: Michigan exempts most food items intended for home consumption. Prepared food (restaurant meals, candy, carbonated beverages) remains taxable at 6%.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Michigan does not tax SaaS or most digital goods under current Department of Treasury guidance. Michigan’s sales tax applies to tangible personal property, and the Treasury has generally held that digital products lacking a physical medium are not taxable.
Michigan’s digital goods position:
- SaaS — not taxable; the Treasury has held that remote access to software does not constitute a sale of tangible personal property
- Downloaded software — Michigan has been inconsistent on downloaded software; current guidance generally treats electronically delivered prewritten software as not taxable, though older guidance treated it as taxable. Verify current Treasury guidance for your specific delivery model
- Digital content (ebooks, streaming, music downloads) — generally not taxable
- Online subscriptions for digital services — generally not taxable
For SaaS and digital-only businesses, Michigan is generally a non-taxable state — meaningful for sellers in a market covering the Detroit/Ann Arbor metro and beyond.
Caution: Michigan’s digital goods guidance has evolved and could change. Monitor Treasury updates.
Registration
Section titled “Registration”Michigan is an SST member state. Register through the Streamlined Sales Tax Registration System (SSTRS) at streamlinedsalestax.org for multi-state coverage including Michigan.
For Michigan-only registration:
- Go to the Michigan Department of Treasury: michigan.gov/taxes
- Access Michigan Treasury Online (MTO): michigan.gov/mto
- Register for a Sales Tax License
- Provide EIN and business information
- You will receive a Michigan Sales Tax License
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Michigan accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $750 | Annual |
| $750–$3,600 | Quarterly |
| More than $3,600 | Monthly |
Monthly due dates: Returns are due by the 20th of the following month.
Returns are filed through Michigan Treasury Online (MTO).
Compliance Notes
Section titled “Compliance Notes”No local rates: Michigan’s single statewide rate eliminates complexity.
SaaS sellers likely have no Michigan obligation: If your revenue is purely SaaS, Michigan’s non-taxable position means you likely have no collection obligation. Monitor Treasury guidance for potential expansion.
SST membership: Use the SSTRS for multi-state registration covering Michigan.
Amazon FBA: Amazon operates fulfillment centers in Michigan. FBA inventory creates physical nexus immediately.
Use Tax: Michigan customers buying from unregistered sellers owe use tax. Registering and collecting relieves your customers of this obligation.
Michigan Sales Tax FAQ
Section titled “Michigan Sales Tax FAQ”What is the sales tax rate in Michigan?
Section titled “What is the sales tax rate in Michigan?”Michigan’s sales tax rate is 6%. There are no local sales taxes, so the same rate applies everywhere in the state.
What is the Michigan economic nexus threshold?
Section titled “What is the Michigan economic nexus threshold?”Remote sellers must register and collect Michigan sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Michigan?
Section titled “Is SaaS taxable in Michigan?”Generally no. Michigan does not tax SaaS, though some specific digital products can be taxable. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Michigan?
Section titled “How often do you file sales tax in Michigan?”Most sellers file monthly. Michigan assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.