| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Alcona County | 6% | 0% | 6% | Harrisville |
| Alger County | 6% | 0% | 6% | Munising |
| Allegan County | 6% | 0% | 6% | Allegan |
| Alpena County | 6% | 0% | 6% | Alpena |
| Antrim County | 6% | 0% | 6% | Bellaire |
| Arenac County | 6% | 0% | 6% | Standish |
| Baraga County | 6% | 0% | 6% | L’Anse |
| Barry County | 6% | 0% | 6% | Hastings |
| Bay County | 6% | 0% | 6% | Bay City |
| Benzie County | 6% | 0% | 6% | Beulah |
| Berrien County | 6% | 0% | 6% | St. Joseph |
| Branch County | 6% | 0% | 6% | Coldwater |
| Calhoun County | 6% | 0% | 6% | Marshall |
| Cass County | 6% | 0% | 6% | Cassopolis |
| Charlevoix County | 6% | 0% | 6% | Charlevoix |
| Cheboygan County | 6% | 0% | 6% | Cheboygan |
The Michigan sales tax rate in 2026 is 6%. This rate is applied to most purchases made in the state, with some exceptions. The state rate is the same across all counties, but some counties may have additional local taxes. Michigan has a relatively simple sales tax system, with a flat rate and few exemptions.
One unique aspect of Michigan’s sales tax system is that it does not tax certain types of property, such as groceries and prescription medication. However, it does tax other types of property, such as clothing and general merchandise.
It’s worth noting that Michigan does not tax groceries, clothing, or prescription medication. However, it does tax other types of property, such as general merchandise and certain services.
Michigan sales tax is collected by the Michigan Department of Treasury. The state uses a destination-based sales tax system, which means that the sales tax rate is determined by the location where the purchase is made. Businesses that sell taxable goods and services in Michigan are required to collect sales tax from their customers and remit it to the state.
Michigan has a relatively low economic nexus threshold of $100,000 in annual sales. This means that out-of-state businesses that sell more than $100,000 worth of goods and services in Michigan per year are required to collect and remit sales tax. Businesses that have a physical presence in Michigan, such as a store or warehouse, are also required to collect sales tax.