Michigan Sales and Use Tax Guide: Rates, Nexus, Compliance, and Exemptions

Michigan Sales and Use Tax Guide Rates, Nexus & Compliance
Sales tax applies to retail sales of tangible personal property in Michigan
Use tax is paid on taxable items brought into the state or purchased from out-of-state retailers
Two sales tax rates in Michigan: 6% for most items, 4% for certain items like home heating fuels
No county, city, or local sales and use tax rates in Michigan
Tax-exempt transactions for resale, wholesale purchases, and agricultural sector
Nexus rules in Michigan require registration for sales and use tax purposes if a connection with the state is established through physical presence

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.