Michigan sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | None: one rate statewide |
| Average combined rate | 6.00% |
| Groceries | ExemptFood for home consumption is exempt under the Michigan Constitution. Prepared food is taxed at 6%. |
| Prescription drugs | ExemptPrescription drugs are exempt. Over-the-counter drugs are exempt only when dispensed on a prescription. |
| Clothing | Taxed (no tax holiday)Clothing is taxed at 6%, and Michigan has no sales tax holiday. |
Official rates: Michigan Department of Treasury: Sales and use tax.
Worked examples
An $850 washing machine in Detroit
| Rate | 6% |
|---|---|
| Price before tax | $850.00 |
| Sales tax | $51.00 |
| Total | $901.00 |
Working: $850.00 × 6% = $51.00. With no local sales tax, the 6% rate is the same in Detroit as anywhere else in Michigan, so the tax is easy to predict.
Working back from a $31.80 receipt
| Rate | 6% |
|---|---|
| Price before tax | $30.00 |
| Sales tax | $1.80 |
| Total | $31.80 |
Working back: $31.80 ÷ 1.06 = $30.00, so the tax was $1.80. Divide by 1.06 to get the price before tax. If the receipt also has exempt groceries, take those out before working back.
One rate, set in the constitution
Michigan's sales tax rate and its main exemptions are written into the state constitution (Article IX, Section 8), which caps the general rate and exempts food for home consumption and prescription drugs. The Department of Treasury states that Michigan does not allow city or local units to impose a sales tax, so 6% is the rate for every in-store and online purchase delivered in the state. The same 6% applies as use tax to taxable items bought from out-of-state sellers that did not charge Michigan tax.
Lower rate on home energy
Residential use of electricity, natural gas and home heating fuel is taxed at 4% rather than 6%. Use tax at 6% also applies to some services, including telecommunications and hotel accommodations. Prepared food, restaurant meals, clothing, electronics and most other goods pay the full 6%. Michigan does not hold a sales tax holiday, so the rate is the same all year.
Michigan vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Michigan | 6% | 6.00% | Exempt |
| Ohio | 5.75% | 7.29% | Exempt |
| Indiana | 7% | 7.00% | Exempt |
| Wisconsin | 5% | 5.72% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.