Card show sales tax in Michigan
Trading cards are taxable at Michigan card shows. The state rate is 6%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $150.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Partly unverified: confirm with the state before you rely on this. michigan.gov returned 403 to both WebFetch and curl, so every fact comes from search-result excerpts of Treasury pages and forms. Re-check the 30-business-day deadline and the no-fee license in a browser.
Michigan rules for card-show vendors
- Rate
- Single statewide rate of 6%, with no local sales tax.
- What you need
- No license is required for retail sales at one or two events per calendar year: file Form 5089 (Concessionaire's Sales Tax Return and Payment), or Form 3421 for fundraising special events. A sales tax license is required for more than two events per year (Mich. Admin. Code R 205.1(7)).
- Cost
- A sales tax license has no fee, according to search excerpts.
- How to get it
- For one or two events, use the tax-year-specific Form 5089 (a 2026 version is listed). For more than two events, register through Michigan Treasury Online or Form 518.
- The organizer
- Not found.
- Filing and paying
- Form 5089 is due upon request or 30 business days after the event, according to search excerpts of the form.
- Occasional sellers
- The one-or-two-events rule only removes the license requirement. Tax is still due on event sales.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Michigan?
No license is required for retail sales at one or two events per calendar year: file Form 5089 (Concessionaire's Sales Tax Return and Payment), or Form 3421 for fundraising special events. For one or two events, use the tax-year-specific Form 5089 (a 2026 version is listed).
What sales tax rate applies at a Michigan card show?
The statewide rate is 6%. Single statewide rate of 6%, with no local sales tax. Use the combined rate for the venue's address.
Are trading cards taxable in Michigan?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Michigan show?
Form 5089 is due upon request or 30 business days after the event, according to search excerpts of the form.
Sources
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