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Some goods are exempt from sales tax under Michigan law. Examples include prescription medications, groceries, newspapers, medical devices, and some agricultural and industrial machinery.
Michigan provides an exemption from sales or use tax on tangible personal property used in tilling, planting, caring for or harvesting things of the soil, in the breeding, raising or caring of livestock poultry or horticultural products for further growth.
Under Michigan law, food and nonalcoholic drinks are exempt from sales and use taxes, except for prepared products intended for immediate consumption.
To file your sales tax return with the State of Michigan, you can use the Michigan Department of Treasury website or you can use the paper form, Form 5080.
Sales Tax. Individuals or businesses that sell tangible personal property to the final consumer are required to remit a 6% sales tax on the total price of their taxable retail sales to the State of Michigan.
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Most purchases made by the University are exempt from sales tax. However, taxable property and taxable services sold by the University are subject to sales tax unless the purchaser is exempt from sales tax.
Taxpayers who withheld Michigan income tax on a 1099 form (1099- MISC, 1099-NEC, 1099-R, etc.) must report the income and the withholding on the Sales, Use, and Withholding Taxes Annual Return (Form 5081) and send a copy of the 1099 form directly to Treasury.

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