Michigan Statewide Rule
Michigan Use Tax on Short-Term Rentals Statewide
Key Facts
- State use tax
- 6% on stays under 30 days
- Statute
- MCL 205.93a
- Filing
- Monthly or quarterly
- Marketplace facilitator
- Airbnb collects tax
Summary
Michigan imposes a 6% use tax on short-term rental accommodations under 30 days. Hosts must register with Treasury and remit tax monthly or quarterly, regardless of where they operate.
Rooms or lodging furnished by hotelkeepers, motel operators, and other persons furnishing accommodations that are available to the public on the basis of a commercial and business enterprise, irrespective of whether or not membership is required for use of the accommodations, except rooms and lodging rented for a continuous period of more than 1 month.
Full Breakdown
Under Michigan's Use Tax Act, MCL 205.93a, all rentals of rooms or lodging for less than 30 continuous days are subject to the 6% state use tax. This applies uniformly to hotels, motels, and short-term rentals statewide. Hosts must register with the Michigan Department of Treasury and file returns. Marketplace facilitators like Airbnb and Vrbo collect and remit Michigan use tax on bookings. Local assessment districts may add convention or accommodations taxes on top.
Violations & Penalties
Failure to register or remit tax results in penalties of 5% per month up to 25%, plus interest. Treasury may assess back taxes plus 100% fraud penalty for willful evasion.
Frequently Asked Questions
Does Airbnb collect Michigan use tax automatically?
Are stays of 30+ days exempt?
Sources
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