| Rate | |
|---|---|
| state rate | 6.00% |
| avg local rate | 0.00% |
| avg combined rate | 6.00% |
| max combined rate | 6.00% |
Michigan has the simplest sales tax structure among large states - a flat 6.00% everywhere with no local sales taxes.
exemptions
| Category | Status |
|---|---|
| groceries | exempt |
| clothing | taxable |
| prescription drugs | exempt |
| non-prescription drugs | taxable |
notes
- Michigan does not allow local sales taxes - uniform 6% statewide
- sales tax on interstate motor carrier fuel eliminated January 2026
source: MI Treasury. data from deepcalc.com