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Sales Tax Guide

Michigan Amazon Sales Tax

Michigan enforces marketplace facilitator law since October 2018. Amazon collects the flat 6% state sales tax, with no local sales taxes to track.

State sales tax rate
6%
Combined rate range
6% (no local)
Marketplace Facilitator
Yes · 2018
Amazon collects?
Yes

Overview

Michigan's marketplace facilitator law took effect October 1, 2018. The state imposes a flat 6% sales tax with no city, county, or district add-ons, so the rate stays a uniform 6% on every taxable order shipped within Michigan. Amazon collects and remits this tax automatically on orders delivered to Michigan addresses.

Because Michigan has no local sales tax, there is no combined-rate range to manage — buyers everywhere in the state pay 6%. Michigan is not a flagship Amazon fulfillment-center state for nexus purposes, so the marketplace facilitator law is generally what establishes Amazon's duty to collect on third-party sales.

For FBA sellers, the upshot is that Amazon handles Michigan sales tax collection and remittance for you, leaving Amazon-only sellers with no separate registration obligation on those sales. Sellers operating other channels should watch their own nexus thresholds and consult a tax professional for any edge cases.

What FBA sellers still need to know

No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $100,000 in gross sales or 200 separate transactions into Michigan in the prior calendar year must register and remit.

Authoritative source
Michigan Department of Revenue

This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.

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Michigan Amazon sales tax — frequently asked questions

Does Amazon collect sales tax in Michigan?
Yes. Under Michigan's Marketplace Facilitator law (effective 2018), Amazon automatically calculates, collects, and remits sales tax on FBA and third-party marketplace orders shipped to Michigan.
What is the Amazon sales tax rate in Michigan?
The Michigan state sales tax rate is 6%. Including local taxes, combined rates are 6% (no local). Amazon calculates the exact rate for each buyer's shipping address.
Do Amazon FBA sellers need to register for sales tax in Michigan?
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $100,000 in gross sales or 200 separate transactions into Michigan in the prior calendar year must register and remit.