States
Michigan and the Streamlined Sales Tax program
Simplify Sales Tax. Last updated 2026-08-21. Sources last verified 2026-08-21.
Michigan is a full member of the Streamlined Sales Tax program and has been since October 1, 2005, so if you register through the Streamlined Sales Tax Registration System (SSTRS) you file there under the program’s uniform rules. Michigan has no local sales tax, so what needs a calendar here is Treasury’s two rhythms: the filing frequency it assigns and an annual return due on top of it.
Is Michigan in the Streamlined Sales Tax program?
Yes, as a full member, effective October 1, 2005. Michigan is one of all 24 member states in the Streamlined Sales Tax program.
Table: Michigan in the Streamlined Sales Tax program. Checked August 21, 2026.
| Item | Michigan |
|---|---|
| Membership status | Full member |
| Participating since | October 1, 2005 |
| Tax authority | Michigan Department of Treasury |
| Local taxes | None. No city, county, or township sales and use taxes, so a single statewide rate applies |
| State’s own SST page | Yes, the Michigan Department of Treasury’s Streamlined Sales and Use Tax Project page |
| Filing frequency | Assigned by Treasury as monthly, quarterly, or annual, with an annual return also due from every filer |
| Streamlined return channel | Michigan Treasury Online (MTO) is the venue for a Simplified Electronic Return (SER), and the filer is a Certified Service Provider (CSP), a business running a Certified Automated System (CAS), or the seller on Treasury’s own fillable form |
What SST membership changes for a seller collecting tax in Michigan
Michigan comes with the other member states when you register once, on how to register through the SSTRS. It uses the program’s shared definitions and sourcing rules, so one system files there. Selecting it starts an obligation, on what your ongoing obligations are after registering, and whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
What is specific to Michigan
Three things.
Michigan doesn’t let a local unit impose a sales tax. Sales and use tax is a state tax here and cities, counties, and townships can’t add one, so an order shipped to Detroit and an order shipped to an Upper Peninsula township carry the same rate. What still moves is what’s taxable and what the rate is, and both belong to Treasury.
Every filer owes an annual return on top of the frequency it was assigned. Treasury assigns your account monthly, quarterly, or annual filing, and whichever one you get, there’s still an annual return due for the year. So a Michigan account runs on two rhythms rather than one, and Treasury sets and publishes that annual date, which means somebody on your side needs it in a calendar rather than in memory.
A Streamlined return reaches Michigan through Michigan Treasury Online. Michigan takes the Simplified Electronic Return on Michigan Treasury Online, and MTO is the venue whichever way the return arrives: from a provider filing for you, from your own certified system, or from you on Treasury’s fillable form. If that’s you, the MTO account is a prerequisite and not a formality, so set it up when you select Michigan rather than in the week a return is due.
None of that goes away because Michigan is a member state. The single statewide rate comes from Michigan’s own law rather than from the program, the Simplified Electronic Return is a program form that still gets filed on Michigan’s system and Michigan’s schedule, and the annual return comes due whatever frequency Treasury assigned you. Nothing in the program decides what Michigan taxes or what it charges, and none of it reaches the states outside the program, so wherever else you file, you file on that state’s terms.
Where to register and where to find current rates
Register through the SSTRS and select Michigan. The current rate, the forms, the assigned frequencies, and the annual return date are on Michigan sales and use tax, and the department’s own account of its participation, including how a Streamlined return reaches it, is on its Streamlined Sales and Use Tax Project page.
We don’t publish a Michigan rate or a filing date here on purpose: a number that changes belongs with the department that changes it.