Michigan – Department of Treasury Reminds Residents of Use Tax Liability

SALT Report 1289 – The Michigan Department of Treasury issued a release reminding residents that use tax may be owed on online purchases made from out-of-state retailers, such as e-commerce retailers, TV home-shopping networks, and catalog retailers.

Michigan consumers are required to pay use tax on their purchases when out-of-state retailers do not collect Michigan use tax. Generally, use tax applies to purchases of any item that would normally be subject to sales tax. The use tax rate is 6%, the same as the state sales tax rate.

The easiest way to report and pay the use tax is on a taxpayer’s individual income tax return that is due for most filers on April 15 of each year. If the purchaser is a retailer, the use tax should be reported on the retailer’s regular sales and use tax return.

For Further Information:

Michigan Department of Treasury – Save Receipts of Online Purchases

Sales and Use Tax Information


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