Michigan Sales Tax Rate
Michigan charges one statewide sales tax rate and does not let cities or counties add their own, so the rate is the same everywhere in the state. The Michigan Constitution also bars a tax on food for human consumption, except prepared food, and residential energy bills carry a lower rate than other purchases.
State rate
6%
Local add-on
None
Combined
6%
Michigan does not allow city or local units to impose sales tax or use tax, so the state rate is the rate on a taxable purchase in every city and county. There is no local table to look up.
Work out the tax on a purchase
The calculator applies the state rate. Where local tax applies, add your local rate to get the figure that will appear on the receipt — the official lookup below gives the exact rate for an address.
Total Cost
$106.00
| Detail | Amount |
|---|---|
| Purchase Price | $100.00 |
| State Tax Rate | 6.000% |
| Sales Tax | $6.00 |
| Total | $106.00 |
Groceries are exempt from sales tax in Michigan.
Sales tax
Tax rate
Total cost
State-level base rates only. Many states allow cities and counties to add local sales taxes which are not included here. Check your local rate for exact calculations.
Edit inputs ↑What Michigan taxes, and what it doesn't
Groceries and prepared food
Michigan Treasury says the state constitution prohibits a tax on the sale or use of food for human consumption, other than prepared food as defined by law. The sales and use tax acts exempt food and food ingredients but generally tax prepared food, which includes food sold in a heated state, food made by combining two or more ingredients, and food sold with eating utensils provided by the seller.
Residential energy
Residential electricity, natural or artificial gas and home heating fuels are taxed at 4%, a lower rate than the state rate that applies to most retail sales.
Vehicles
Michigan Treasury says the transfer of a vehicle title is generally subject to use tax. Treasury lists a qualifying family relationship (spouse, parent, brother or sister, child, grandparent or grandchild, step relationship, legal ward or guardian, or in-law) as a basis for claiming an exemption from use tax when registering a vehicle.
Use tax on out-of-state purchases
Use tax is the companion to sales tax and applies to taxable items brought into Michigan or bought over the internet, by mail or by phone from out-of-state retailers that do not collect Michigan tax. Michigan gives credit for tax legally due and paid to another state at the time of purchase.
Where Michigan charges less
Residential electricity, gas and home heating fuels
4%Sales of electricity, natural or artificial gas and home heating fuels for residential use are taxed at a 4% rate instead of the state rate.
Get the exact rate for an address
A statewide figure is a starting point, not a receipt. For the rate that actually applies to a specific address, use the state's own lookup — third-party rate tables disagree with each other and go stale between rate changes.
Compare with other states
Frequently asked questions
Does Michigan tax groceries?
Not groceries in the ordinary sense. Michigan exempts food and food ingredients, and the state constitution prohibits a tax on food for human consumption other than prepared food. Prepared food is taxed: food sold hot or heated by the seller, food the seller mixes or combines from two or more ingredients, and food sold with eating utensils the seller provides.
Do Michigan cities or counties charge their own sales tax?
No. Treasury states that Michigan does not allow city or local units to impose sales tax, and the same is stated for use tax. The rate on a taxable purchase is the state rate everywhere.
Do I owe Michigan tax on a car or title transfer?
In general the transfer of a vehicle title is subject to use tax. Michigan Treasury lists exemptions, for example for transfers between certain relatives when you register the vehicle. If you bought the vehicle in another state, Michigan gives credit for sales or use tax legally due and paid there at the time of purchase.
Is electricity taxed in Michigan?
Yes, at a reduced rate. Residential electricity, natural or artificial gas and home heating fuels are taxed at 4% rather than the state rate.
Sources
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