Is there sales tax on groceries in Michigan?
Quick answer
No. Groceries bought for home preparation are exempt from Michigan state sales tax. Prepared and restaurant food is still taxable.
Food for human consumption is exempt; prepared food and restaurant meals are taxable at 6%.
Rule summary
How Michigan treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (6%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: Michigan Department of Treasury · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Michigan Department of Treasury or a tax professional before relying on it for filing.
Combined rates in Michigan
What a taxable purchase actually costs in Michigan.
Frequently asked
Answers pulled from the same rule set.
- Is there sales tax on groceries in Michigan?
- No. Groceries bought for home preparation are exempt from Michigan state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in Michigan?
- Yes. Michigan treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Michigan?
- No. Prescription medicine is exempt from sales tax in Michigan.
More Michigan guides
Other Michigan rules that change the total.