{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2021-05-03T20:41:52","modified_gmt":"2021-05-03T20:41:52","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE \/ STATE TAX SYSTEM<\/p>\n<p><\/strong><strong>State Income Tax<\/strong><br \/>\nMichigan imposes a flat income tax rate that was gradually decreased over a period of several years beginning in 2001 and is currently 4.35 percent. This rate is assessed on the federal adjusted gross income less a $3,100 personal exemption for the taxpayer and the same amount for each dependent. Special credits and other exemptions vary with the taxpayer.<\/p>\n<p>Michigan residents have a number of options in filing their state income tax forms. E-file enables taxpayers to file individual income tax returns\u2014refund and tax due\u2014via computer rather than sending the returns through the mail. Telefiling completes the process via touch-tone telephone dialing for eligible taxpayers. Certain restrictions apply. Using the direct deposit options allows your tax return to be automatically deposited into the account of your choice rather than waiting for a mailed check.<\/p>\n<p><strong>Michigan Sales\/Use Tax<\/strong><br \/>\nMichigan state sales and use taxes are both 6.0 percent. Michigan has no city, local, or county sales tax. The sales tax applies to retail sales of tangible personal property such as clothing, automobiles, furniture, appliances, utilities, transient hotel and motel rooms and other sales at retail. Food, prescription drugs, and services are not subject to this tax.<\/p>\n<p>Residents are required to pay a 6.0 percent use tax on mail order and Internet purchases from out-of-state companies that do not collect Michigan sales or use tax. This includes purchases made while on vacation or while visiting foreign countries. A special entry for calculating and paying Use Tax is included on the Michigan state income tax forms.<\/p>\n<p><strong>City Income Tax<br \/>\n<\/strong>In the immediate Grand Rapids area, only Ionia and Grand Rapids impose a municipal tax. Grand Rapids imposes a maximum income tax of 1.3 percent for residents who live and work in the city. For answers to specific questions, contact:<\/p>\n<p><strong>Grand Rapids City Tax<br \/>\n<\/strong>616-456-3415<br \/>\n<a href=\"https:\/\/www.grandrapidsmi.gov\/treasury\/Income-Tax\">https:\/\/www.grandrapidsmi.gov\/treasury\/Income-Tax<\/a><\/p>\n<p><strong>Ionia City Tax<br \/>\n<\/strong>616-527-5329<br \/>\n<a href=\"https:\/\/ioniacounty.org\/departments-officials\/treasurer\/\">https:\/\/ioniacounty.org\/departments-officials\/treasurer\/<\/a><\/p>\n<p><strong>Property Taxes<\/strong><br \/>\nProperty taxes are levied at the state and local levels by the state, school districts, cities, counties, townships, and other special jurisdictions. Rates range from $13 to more than $60 per $1,000 valuation depending upon the municipality. Michigan real estate is assessed at 50 percent of the market value. In general, county treasurers handle only delinquent property tax issues. For information or answers to specific questions, contact the assessor in your township or city.<\/p>\n<p><strong>Tax Information Resources<\/strong><br \/>\n<strong><br \/>\nInternal Revenue Service<br \/>\n<\/strong>Information<br \/>\n800-829-1040<br \/>\n<a href=\"https:\/\/www.irs.gov\/\">https:\/\/www.irs.gov\/<\/a><\/p>\n<p><strong>Michigan Department of Treasury<br \/>\n<\/strong>517-373-3200<br \/>\n<a href=\"https:\/\/www.michigan.gov\/treasury\">https:\/\/www.michigan.gov\/treasury<\/a><\/p>\n<p><strong><br \/>\nFrequently Requested Numbers<\/p>\n<p>Income Tax Information<br \/>\n<\/strong>517-636-4486<\/p>\n<p><strong>Sales\/Use Tax<br \/>\n<\/strong>517-636-6925<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ STATE TAX SYSTEM State Income Tax Michigan imposes a flat income tax rate that was gradually decreased over a period of several years beginning in 2001 and is currently 4.35 percent. This rate is assessed on the federal adjusted gross income less a $3,100 personal exemption for the taxpayer and the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":6,"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":776,"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/776"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/GrandRapidsMI3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}