{"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":"2020-10-02T16:59:08","modified_gmt":"2020-10-02T16:59:08","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/NorthernMI3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE  \/ STATE TAX SYSTEM<\/strong><\/p>\n<p><strong><br \/>\n<\/strong><strong>  <\/strong>State Income Tax<br \/>\nMichigan  imposes a flat income tax rate that is currently 4.25 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>Michigan Sales\/Use Tax<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>Property Taxes<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>Tax Information Resources<br \/>\n<strong><br \/>\nInternal Revenue Service<br \/>\n<\/strong>Information<br \/>\n800-829-1040<br \/>\nForms Line<br \/>\n800-829-3676<br \/>\nTele-tax<br \/>\n800-829-4477<br \/>\n<a href=\"..\/NORTHERN-MITaxLicense\">www.irs.gov<\/a><\/p>\n<p><strong>Michigan Department of Treasury<br \/>\n<\/strong>517-373-3200<br \/>\n<a href=\"http:\/\/www.michigan.gov\/treasury\">www.michigan.gov\/treasury<\/a><\/p>\n<p><strong><br \/>\n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ STATE TAX SYSTEM State Income Tax Michigan imposes a flat income tax rate that is currently 4.25 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-194","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=\/wp\/v2\/pages\/194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":6,"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":682,"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/682"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/NorthernMI3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}