Michigan · MI · Money & taxes
Michigan: Are groceries taxed?
Groceries exempt
Michigan exempts food and food ingredients from its 6% sales tax, except prepared food.
Michigan's sales tax is 6%, but grocery food is exempt. Prepared food meant to be eaten right away is still taxed. The law's definition of food leaves out only alcohol and tobacco, so candy and soft drinks also appear to be exempt. Heated or cooled food from vending machines is taxed.
What the law says
The following are exempt from the tax under this act: (a) Sales of drugs for human use that can only be legally dispensed by prescription, over-the-counter drugs for human use that are legally dispensed by prescription, or food or food ingredients, except prepared food intended for immediate human consumption.
Sources
- MCL 205.54g Official · legislature.mi.gov
- MCL 205.52 (6% rate) Official · legislature.mi.gov
Confirm with the state
- Agency
- Michigan Department of Treasury
- Website
- michigan.gov
How bordering states compare
- Indiana Groceries exemptIndiana exempts food and food ingredients for home consumption from its state sales tax.
- Ohio Groceries exemptOhio's sales tax does not apply to food bought to eat off the premises where it was sold.
- Wisconsin Groceries exemptWisconsin exempts food and food ingredients from its sales tax, except candy, soft drinks, dietary supplements and prepared food.