Is Sales Tax Nexus Legal in Michigan? (2026)
Yes. In Michigan, sales tax nexus is legal. Michigan remote nexus guidance uses prior-year sales or transaction counts, while pure wholesale sales have separate registration treatment.. A permit or license is required.
Key facts
- Status
- Legal
- Permit required
- Yes
- Jurisdiction
- Michigan
- Last reviewed
- 2026-04-09
Sales Tax Nexus laws in Michigan
Treasury’s remote-seller FAQ says a remote seller has economic nexus when previous-calendar-year gross Michigan sales were over $100,000 or there were 200 or more separate Michigan transactions. It separately explains that a remote seller whose sales are all for resale need not register to pay sales or use tax when none of those sales is subject to tax; resale exemption records are still required and subject to audit. The general FAQ says over $100,000 but its wholesaler example uses $100,000, so this explanation does not determine the precise $100,000 boundary; confirm that situation with Treasury. Physical presence, taxable transactions and marketplace collection responsibilities need separate review. Retained legal-status, claim and verification fields are not certified by these explanatory sources.
Frequently asked questions
Is sales tax nexus legal in Michigan for travelers?
For travelers visiting Michigan, sales tax nexus is currently legal. Treasury’s remote-seller FAQ says a remote seller has economic nexus when previous-calendar-year gross Michigan sales were over $100,000 or there were 200 or more separate Michigan transactions. It separately explains that a remote seller whose sales are all for resale need not register to pay sales or use tax when none of those sales is subject to tax; resale exemption records are still required and subject to audit. The general FAQ says over $100,000 but its wholesaler example uses $100,000, so this explanation does not determine the precise $100,000 boundary; confirm that situation with Treasury. Physical presence, taxable transactions and marketplace collection responsibilities need separate review. Retained legal-status, claim and verification fields are not certified by these explanatory sources.
Do I need a permit for sales tax nexus in Michigan?
Yes, Michigan requires a permit or license for sales tax nexus. Contact the relevant state agency for application details.
Can I transport sales tax nexus through Michigan?
Transport laws for sales tax nexus in Michigan depend on the specific item and your route. Generally, transport is allowed if you comply with state regulations. Always check states you pass through.
What are the penalties for sales tax nexus violations in Michigan?
Penalties for sales tax nexus violations in Michigan vary based on the specific offense. Always verify current laws before traveling.