If your business makes taxable sales to customers in Michigan, you may need to register for a Michigan Sales Tax License before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through Michigan Treasury Online (MTO).
For broader information about Michigan sales tax rules, rates, and taxability, see the Michigan Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Michigan Sales Tax Filing Guide.
Quick answers: Michigan sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Michigan.
| Fact | Detail |
|---|---|
| Authority | Michigan Department of Treasury |
| Registration portal | Michigan Treasury Online (MTO) |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Michigan |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
Who must register for Michigan sales tax
You must register for a Michigan Sales Tax License if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Michigan in the current or previous calendar year, or;
- Has a physical presence in Michigan, such as an office, employee, warehouse, or inventory stored in the state.
Michigan's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable sales in Michigan. If you're unsure whether your business has nexus, see the Michigan Sales Tax Guide for a broader explanation.
How to register for Michigan sales tax
Sellers can register online through Michigan Treasury Online (MTO), the state's centralized tax portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a Michigan Sales Tax License, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in Michigan
- Your business address and any Michigan locations, if applicable
Registration steps
Follow these steps to register for a Michigan Sales Tax License.
1. Create your online login
Set up your Michigan Treasury Online account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a Michigan Treasury Online account, you can add a sales tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Michigan locations.
- Remote sellers without a Michigan location should indicate they are selling remotely
- Michigan uses destination-based sourcing for remote sellers. You charge based on where the buyer is located
- Michigan applies a flat 6% rate statewide with no local sales taxes, so the same rate applies regardless of which city or county the buyer is in
3. No registration fee
Michigan does not charge a fee to register for a Sales Tax License. Registration through Michigan Treasury Online is free.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Michigan Sales Tax License
Once approved, you will receive:
- Your Michigan Sales Tax License number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to Michigan Treasury Online for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Michigan sales tax on taxable sales and file returns based on your assigned filing frequency. Returns are due on the 20th of the month following the reporting period.
Michigan taxes digital goods and SaaS sales, so online businesses selling software or digital products into Michigan must collect and remit sales tax. See the Michigan Sales Tax Guide for details on taxability.
➡ Learn more about Michigan sales tax rates, taxability, and nexus in the Michigan Sales Tax Guide
➡ See how to file and pay Michigan sales tax in the Michigan Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
