Sales and Use Tax Sourcing Guidelines for Out-of-State Purchases in Michigan

• This Revenue Administrative Bulletin (RAB) provides guidance on sourcing sales for Michigan sales and use tax purposes.
• A sale can only be sourced to one state, and whether it is sourced to Michigan depends on where the purchaser receives the tangible personal property.
• If the purchaser receives the product at the seller’s business location, the sale is sourced to the state where the product was purchased and received.
• If not, the sale is sourced to the location where the product is received by the purchaser or their designee, including the location indicated for delivery.
• If neither of the above applies, the sale is sourced to the address for the purchaser available from the seller’s business records, as long as it is not in bad faith.

Source: michigan.gov

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.

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