Michigan has a 6% state sales tax and allows no local sales tax.

Although this is a consumer rather than a business levy, an estimated 25–30 percent is paid by business

Many industrial and consumer goods and transactions are exempt from Michigan sales taxes: food, prescription drugs, medical devices, newspapers and periodicals, water, and commercial vessels. Also, exempt sales for resale, property in interstate or foreign commerce, computers used in industrial processing, custom computer software, information services, railroad rolling stock, air and water pollution control facilities, and energy fuels. Machinery and materials used directly in a manufacturing process are also exempt.

(Source: MEDC)