If you purchase items to be used or consumed in Michigan but did not pay Michigan sales tax on those items, you must pay Sales or Use Tax to Michigan.
Every state that has a sales tax has a companion tax or use tax for purchases made outside that state, by catalog, telephone, or Internet. Michigan calls that type of tax, "use tax,". Michigan assesses a 6% tax on purchases made outside of Michigan.
Use tax is due on any internet, telephone or catalog purchases from out-of-state sellers and the items are then shipped to Michigan for use in Michigan. Purchases while traveling in foreign countries are also assessed a use tax when brought back to the state for use. Use tax must be paid on the total price paid to the seller including any shipping and handling fees.
If you owe Use Tax to Michigan, you can make the entry on your return by following the steps below:
- State Section
- Use Tax