Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in Michigan
Michigan has no local sales taxes, so the statewide rate is the rate everywhere — one of the few states where that is true.
- State base rate6%
- Local taxesNone. The state rate is the whole rate.
- ShippingExempt alone — taxable if combined with handling
- Taxing jurisdictions we track0
- ZIP codes with more than one rateNone — every ZIP code here carries a single combined rate
- Update frequencyMonthly, delivered two business days before the month begins
See the MI data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 MI rows.
What's in the Michigan rate file
Michigan data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official Michigan sales tax resources
Every link below goes to an official Michigan government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- Michigan Department of TreasuryThe agency that administers sales tax in Michigan (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
How local tax works in Michigan. Michigan does not allow cities or local units to impose sales or use tax. The 6% state rate is the only rate, dropping to 4% on residential utility fuel.
Worth knowing. Flat 6% statewide with no local layer and no holiday, so the compliance work is filing rather than rate sourcing. All filers must submit an annual reconciliation return by 28 February in addition to monthly or quarterly returns.
Questions
Michigan sales tax questions
What is the sales tax rate in Michigan?
The statewide base rate is 6%. Michigan has no local sales taxes, so the statewide rate is the rate everywhere — one of the few states where that is true.
Is shipping taxable in Michigan?
It depends on how you bill it. In Michigan a separately stated shipping charge is generally not taxable — but bill shipping and handling as one combined charge and the whole thing becomes taxable.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in Michigan?
None — Michigan has no county, city or district sales taxes, so the state rate is the entire rate across all 1,159 MI ZIP codes. That is rare, and it is why a single statewide number is safe here and almost nowhere else.
Where can I download Michigan sales tax rates?
Every Sales Tax Systems edition includes Michigan along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the MI rows in it.
Sales tax rates in other states
Michigan is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample