Michigan Sales Tax Rates and Fees
Michigan has one of the simplest sales tax structures in the nation — a flat 6% rate statewide with no local taxes.
Michigan Sales Tax Rate
The rate is 6% everywhere in Michigan. Unlike most states, Michigan does not allow cities or counties to add local sales taxes.
Rate Comparison
| Location | Rate |
|---|---|
| Detroit | 6% |
| Grand Rapids | 6% |
| Ann Arbor | 6% |
| Lansing | 6% |
| Flint | 6% |
| Every other Michigan city | 6% |
What Is Taxable in Michigan?
- Most tangible personal property
- Prepared food (at restaurants)
- Rentals of tangible property
- Some digital goods
What Is Exempt in Michigan?
- Groceries (unprepared food)
- Prescription medications
- Items purchased for resale
- Industrial processing equipment
- Agricultural equipment
Registration Fees
Registering for a Michigan Sales Tax License is free.
Late Filing Penalties
- 5% penalty if paid within 2 months
- 25% penalty if paid after 2 months
- Interest accrues on unpaid amounts
Discount for Timely Filing
Michigan offers a discount for timely filing and payment. You can keep 0.75% of the tax collected (up to $20 per month for monthly filers).
Related Michigan Guides
Sales Tax License — Get your Michigan license.
Treasury Contact — Contact Michigan Department of Treasury.