Michigan Sales Tax On Software Maintenance Apr 2026

If a maintenance agreement is required as part of the purchase of taxable prewritten software and includes future updates or enhancements, the entire cost is generally taxable . Optional Agreements:

Michigan's 6% sales and use tax applies to "tangible personal property," which the state defines to include (canned) computer software. Maintenance agreements follow these specific triggers: Michigan Sales Tax On Software Maintenance

Specific charges for technical support or for adapting prewritten software to a user's needs are exempt if they are separately stated and identified on the invoice. If a maintenance agreement is required as part

Are you currently reviewing a or trying to determine if a specific SaaS product with a desktop agent is taxable? Michigan Sales Tax On Software Maintenance