Michigan Consumer Tax Laws
Created by FindLaw's team of legal writers and editors | Last reviewed June 20, 2016
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The majority of states collect sales tax, in addition to consumption taxes on products such as tobacco, gasoline, gambling, and alcoholic beverages. Michigan's consumer tax laws levy a 6 percent sales tax and a 19 percent tax on gross casino revenues. Michigan also has one of the highest gasoline tax rates, at 39.3 cents per gallon.
The current consumer tax rates in Michigan are listed below. See FindLaw's Tax Law section for more information.
| Sales Tax | 6%; §205.52 |
| Cigarette Tax | $2.00 per pack of 20 cigarettes; §§205.427 |
| Gasoline Tax per Gallon | 39.3¢ §§207.1008 |
| Use Tax | 6% §205.93 |
| Liquor Tax | Beer $6.30 per barrel; Wine <16% 13.5¢ per liter, >16% 20¢ per liter; Spirits off-sale 13.85% of retail selling price, on-sale 12% of retail selling price §§436.1409; 436.2203; 436.2205 |
| Gambling Tax | 19% of gross revenue of casino §432.213 |
Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.
Note: State laws are constantly changing -- contact a Michigan tax law attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law
- Michigan Law
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Michigan Consumer Tax Laws: Related Resources
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