Michigan Sales Tax on Services Michigan: Sales Tax Handbook

Michigan:

Are Services subject to sales tax?

While Michigan's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Michigan, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Michigan.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in Michigan.

Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in Michigan.



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Source: http://www.salestaxhandbook.com/michigan/sales-tax-taxability/services