Every state that has a sales tax has a companion tax for purchases made outside that state (including 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% tax
owed on purchases made outside of Michigan.
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).
To calculate your use tax, follow the instructions in Michigan's Income Tax Booklet .
For more information on use tax, visit Michigan Department of Treasury website .