What is the sales tax rate in Michigan?

The Michigan sales tax rate is 6.000% statewide. This rate applies uniformly across all cities and counties in Michigan. There are no additional local sales taxes.

Does Michigan have local sales tax?

No, Michigan does not have county or municipal sales taxes. The 6.000% state rate applies everywhere in Michigan, making it simpler than most states.

Are groceries taxed in Michigan?

No, most grocery items are exempt from sales tax in Michigan. This includes unprepared food and food ingredients for home consumption. However, prepared foods intended for immediate consumption (like hot deli items or restaurant meals) are taxable.

Is clothing taxed in Michigan?

Yes, clothing and footwear are taxable in Michigan at the full 6.000% rate. Unlike some states, Michigan does not offer a clothing exemption or tax-free periods for apparel.

Are prescription drugs taxed in Michigan?

No, prescription drugs for human use are exempt from sales tax in Michigan. This exemption has been constitutionally protected since January 1, 1975. Over-the-counter medications that are legally dispensed by prescription are also exempt.

Do I pay sales tax on used cars in Michigan?

Yes, Michigan charges 6.000% sales tax on motor vehicle purchases, whether new or used. The tax is calculated on the purchase price and must be paid when you register the vehicle with the Secretary of State.

When did Michigan last change its sales tax rate?

Michigan last changed its sales tax rate on January 1, 1994, when it increased from 4% to 6.000%. This increase was part of Proposal A, a school finance reform package approved by voters. The rate has remained at 6.000% for over 30 years.

Do I pay Michigan sales tax on online purchases?

Yes, most online purchases delivered to Michigan addresses are subject to the 6.000% sales tax. Major online retailers typically collect this tax at checkout.

Sales Tax Calculator

Michigan Sales Tax
Calculator

Calculate Michigan sales tax instantly for any city. Enter any amount to see the exact tax and total.

State Rate

6.000%

Select City

Amount before tax

About Michigan Sales Tax

State rate: 6.000%

No local or county sales tax

Combined rate in Detroit: 6.000%

State Rate

6.000%

Local Tax

Groceries

Exempt

Wayne County

6.000%

Standard Rate

82,574

City	County	Standard Rate	Special District	Population
Detroit	Wayne	6.000%	Standard Rate	633,218
Grand Rapids	Kent	6.000%	Standard Rate	196,608
Warren	Macomb	6.000%	Standard Rate	136,655
Sterling Heights	Macomb	6.000%	Standard Rate	133,306
Ann Arbor	Washtenaw	6.000%	Standard Rate	119,381
Lansing	Ingham	6.000%	Standard Rate	112,115
Dearborn	Wayne	6.000%	Standard Rate	105,811
Livonia	Wayne	6.000%	Standard Rate	92,185
Troy	Oakland	6.000%	Standard Rate	87,339
Westland	Wayne	6.000%	Standard Rate	82,574
Farmington Hills	Oakland	6.000%	Standard Rate	82,528
Flint	Genesee	6.000%	Standard Rate	79,661
Wyoming	Kent	6.000%	Standard Rate	77,451
Rochester Hills	Oakland	6.000%	Standard Rate	76,002
Southfield	Oakland	6.000%	Standard Rate	75,687
Kalamazoo	Kalamazoo	6.000%	Standard Rate	73,126
Novi	Oakland	6.000%	Standard Rate	66,314
Pontiac	Oakland	6.000%	Standard Rate	61,689
Taylor	Wayne	6.000%	Standard Rate	61,241
Dearborn Heights	Wayne	6.000%	Standard Rate	60,872
St. Clair Shores	Macomb	6.000%	Standard Rate	57,548
Royal Oak	Oakland	6.000%	Standard Rate	57,452
Kentwood	Kent	6.000%	Standard Rate	53,987
Battle Creek	Calhoun	6.000%	Standard Rate	52,175
Portage	Kalamazoo	6.000%	Standard Rate	49,302
East Lansing	Ingham	6.000%	Standard Rate	48,528
Roseville	Macomb	6.000%	Standard Rate	46,666
Saginaw	Saginaw	6.000%	Standard Rate	43,185
Midland	Midland	6.000%	Standard Rate	42,663
Lincoln Park	Wayne	6.000%	Standard Rate	38,646

Note: All Michigan cities charge the same 6.000% rate. There are no local tax variations.

How to Calculate Sales Tax in Michigan

Sales Tax Calculation

Michigan

Example: Laptop Purchase

Determine the purchase price

Purchase price (before tax) $800.00

Multiply by the tax rate

$800.00 × 6.000% (0.06)

Sales tax $48.00

Add to the original price

$800.00 + $48.00

TOTAL AMOUNT DUE $848.00

Thank you for your purchase

Reverse Calculation

Know the total? Divide by 1.06 to find the pre-tax price. Example: $106.00 ÷ 1.06 = $100.00

What's Taxed?

Taxable: Clothing, electronics, furniture, vehicles

Exempt: Groceries, prescription drugs

Special Michigan Sales Tax Rules

Constitutional Protection for Prescription Drugs

Since January 1, 1975, the Michigan Constitution expressly prohibits sales tax or use tax on prescription drugs for human use. This protection ensures prescription medications remain tax-free.

Important: Over-the-counter medications are generally taxable unless they are legally dispensed by prescription.

Tax-Exempt Items

Michigan exempts several categories from sales tax

•
Food & Groceries: Unprepared food and food ingredients for home consumption
•
Prescription Drugs: Medications prescribed by licensed healthcare providers (constitutional protection)
•
Industrial Processing: Machinery and equipment used directly in manufacturing
•
Agricultural Production: Equipment and supplies used in farming operations
•
Newspapers: Periodicals published and issued at regular intervals

How Michigan Compares to Neighboring States

Here's how Michigan's sales tax stacks up against nearby states

6.000%

Wisconsin

5.00%

+ up to 1.75%
local tax

Indiana

7.00%

No local tax

Michigan

6.000%

No local tax

Simple & Uniform

Illinois

6.25%

+ up to 4.75%
local tax

Ohio

5.75%

+ up to 2.25%
local tax

Michigan's uniform rate makes it much simpler than Illinois, which has varying local rates that can reach 11% in Chicago.

Got Questions?

Frequently Asked Questions

Michigan Sales Tax Rate History

Michigan's sales tax was first enacted in 1933 and has remained remarkably stable, with only two rate increases in over 90 years:

Effective Date	Rate	Change	Notes
January 1, 1994	6.000%	▲ +2.000%	Proposal A school finance reform (voter-approved)
1961	4.000%	▲ +1.000%	Voter-approved increase from 3% to 4%
June 28, 1933	3.000%	—	General Sales Tax Act enacted

Did you know? In May 2015, Michigan voters rejected Proposal 1, which would have increased the sales tax to 7% to fund transportation infrastructure. The rate has remained at 6% since 1994, making it one of the most stable sales tax rates in the nation.

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Disclaimer: This calculator provides estimates based on current Michigan sales tax rates as of January 2025. Tax rates are subject to change by state legislation. For official tax rates and specific guidance on your situation, please consult the Michigan Department of Treasury or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: Michigan Department of Treasury, Michigan Constitution Article IX Section 8, General Sales Tax Act (MCL 205.51 et seq.)

Last updated: October 10, 2025