Sales tax economic nexus threshold in Michigan (2026)
The economic nexus threshold for remote sellers in Michigan is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: previous calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | previous calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2020-01-01. Facilitator threshold: Same tests, counting direct sales and sales facilitated for marketplace sellers. |
| Last verified | 2026-10-08 |
| Source | Michigan Department of Treasury: Remote Seller FAQ |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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