What is the Michigan use tax?
You owe use tax for mail order and Internet purchases made from out-of-state sellers as well as purchases while traveling in foreign countries. Use tax must be paid on the total price (including shipping and handling charges).
Every state that has a sales tax has a companion tax for purchases made outside that state, by catalog or over the Internet. In Michigan, that companion tax is called the "use tax", but it might be described more accurately as a remote sales tax because it is a 6 percent tax owed on purchases made outside of Michigan.
For more information on use tax, see the 2012 Michigan 1040 individual income tax instructions booklet at the Michigan Department of Treasury website
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Every state that has a sales tax has a companion tax for purchases made outside that state, by catalog or over the Internet. In Michigan, that companion tax is called the "use tax", but it might be described more accurately as a remote sales tax because it is a 6 percent tax owed on purchases made outside of Michigan.
For more information on use tax, see the 2012 Michigan 1040 individual income tax instructions booklet at the Michigan Department of Treasury website





