按地区划分的税率 密歇根州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

了解密歇根州的 SaaS 销售税：综合指南

密歇根州的销售税系统采用增值税 (VAT) 框架运作，这意味着企业在生产和分销过程的每个阶段，都需要对增加的价值收取并缴纳税款。目前，密歇根州的标准增值税率为 6%。此税率适用于大多数商品和服务，包括软件即服务 (SaaS) 产品。值得注意的是，密歇根州 4.25% 的统一所得税率一直保持稳定，这为在持续的经济讨论中运营的企业提供了一定程度的可预测性。虽然密歇根州没有针对 SaaS 产品的减免增值税率或豁免，但对于在该州运营的企业来说，随时了解潜在的变化并确保遵守现行法规至关重要。

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密歇根州

密歇根州维持 4.25% 的统一所得税率，在关于经济复苏和增长的持续讨论中，该税率一直保持稳定。

官方政府链接： 密歇根州财政部 - 税务

6.00%

电子产品和服务增值税/销售税率

特定商品

降低的税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

If you exceed $100,000 in sales or 200 transactions

可在线注册

是

注册流程

在密歇根州财政部注册以获得销售税许可证。
如果收入来源于密歇根州，则需填写 MI-1120 表格（密歇根州公司所得税申报表）。
如有必要，指定一名密歇根州居民代理人

应纳税的数字和电子服务清单

SaaS、视频游戏、数字产品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00 OR 200 transactions

申报间隔

每月、每季度或每年

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

所得税申报表和证明文件：至少3年，建议7年

How-To Guides: Michigan SaaS VAT

步骤：1 门槛

Businesses and remote sellers need to collect sales tax in Michigan if they have either physical or economic nexus in the state.

  • Physical nexus means a business has a tangible presence or activity in the state.
  • Economic nexus means that a business has met Michigan’s economic threshold requirement for total revenue or the number of transactions.

Economic nexus thresholds apply for remote sellers: over $100,000 in gross sales to Michigan customers or 200 or more separate transactions in a calendar year triggers a requirement to register for a Michigan sales tax permit as an out-of-state seller. There is no “VAT/GST” in Michigan; the state levies a 6% sales/use tax applicable when nexus exists for taxable items/services.

步骤：2 商业注册

Register with the Michigan Department of Treasury via Michigan Treasury Online (MTO) or by submitting Form 518 (Registration for Michigan Taxes) to obtain a Sales Tax License/Seller’s Permit. e-registration is typically processed quickly online; mail submission takes longer.

步骤：3 TIN/Sales Tax ID

The permit issued includes your Michigan Sales Tax License / Sales Tax Registration Number used for collection and remittance. Michigan does not use a VAT number; instead, the state issues a sales tax account.

步骤：1 Standard Rate

Michigan imposes a flat 6% sales and use tax on taxable retail sales of tangible personal property and certain enumerated services.

步骤：2 增值税计算公式

要计算您的税额，请使用以下公式：

 

Tax Amount=Net Price×6%

步骤：3 反向收费 (B2B)

Michigan’s tax system does not use a reverse charge mechanism equivalent to VAT; remote sellers collect and remit tax once nexus is established. There is no automatic reverse charge for B2B cross-border sales; the remote seller must register and collect if thresholds are met.

步骤：1 B2C销售

If the SaaS/transaction is taxable under Michigan rules (e.g., involves transfer of prewritten/downloadable software classified as tangible personal property), the seller must charge 6% sales tax to consumers. Michigan is destination-based (tax based on buyer location).

步骤：2 B2B销售

Pure cloud-hosted SaaS access without any software delivered to the customer is generally not taxable in Michigan because no tangible personal property is transferred; thus, no tax is charged. If the product includes delivered/downloadable prewritten software, it may be treated as tangible personal property and taxable. (No formal reverse charge regime applies; the seller must register and collect if taxable and nexus exists.)

步骤：3 发票要求

For taxable sales, sales tax invoices should include:

  • supplier/business name,
  • Michigan Sales Tax License number,
  • sequential invoice number,
  • date,
  • buyer details,
  • description of taxable item,
  • selling price,
  • tax rate,
  • tax amount,
  • total amount,
  • payment terms. (Michigan does not prescribe a VAT invoice regime; standard sales tax invoice information is required for compliance and record-keeping.)

步骤：1 申报周期

Filing frequency is assigned by Michigan Department of Treasury based on expected liability (monthly, quarterly, or annually). All filers must also submit an annual return by February 28 irrespective of frequency.

步骤：2 申报截止日期

Returns and payments are generally due by the 20th day of the month following the reporting period (e.g., 20th of next month for monthly/quarterly).

步骤：3 提交

File and remit using the Michigan Treasury Online (MTO) portal; payments can be made electronically.

步骤：4 记录保存

Maintain accurate records of sales, exemptions, and returns for at least 4 years (standard practice for audit/ compliance).

PayPro Global 解决方案：简化注册与财政代表

Navigating Michigan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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