Michigan Requires Sales Tax Collection by Remote Sellers

Some online retailers will be required to collect Michigan sales tax on transactions with Michigan purchasers.

Sales/Economic Thresholds

Sales tax collection will be required in Michigan if, within the prior calendar year, the retailer exceeds:

  • $100,000 in sales in Michigan; or
  • 200 or more transactions in Michigan.

This change takes effect September 30, 2018. It was prompted by the U.S. Supreme Court’s decision in South Dakota v. Wayfair.

The notice can be viewed on the department’s website at https://www.michigan.gov/treasury/0,4679,7-121-1755_1963-475030–,00.html.

News Release, Michigan Department of Treasury, August 13, 2018

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