Editing Michigan (section)

===Taxation===

Michigan's personal [[income tax]] is a flat rate of 4.25%. In addition, 22&nbsp;cities impose income taxes; rates are set at 1% for residents and 0.5% for non-residents in all but four cities.<ref name="city-income-tax">{{cite web |url = http://www.michigan.gov/taxes/0,4676,7-238-43715-153955--F,00.html |title = Taxes – What cities impose an income tax? |publisher = Michigan Department of Treasury |access-date = June 28, 2012 |archive-url = https://web.archive.org/web/20130526121226/http://www.michigan.gov/taxes/0,4676,7-238-43715-153955--F,00.html |archive-date = May 26, 2013 |url-status = live}}</ref> Michigan's state [[sales tax]] is 6%, though items such as food and medication are exempted. [[Property tax]]es are assessed on the local level, but every property owner's local assessment contributes six [[Mill (currency)|mills]] (a rate of $6 per $1000 of property value) to the statutory State Education Tax. Property taxes are appealable to local boards of review and need the approval of the local electorate to exceed millage rates prescribed by state law and local charters. In 2011, the state repealed its business tax and replaced it with a 6% corporate income tax which substantially reduced taxes on business.<ref>{{cite news |last = Luke |first = Peter |date = May 25, 2011 |url = http://www.mlive.com/politics/index.ssf/2011/05/gov_rick_snyder_signs_michigan.html |title = Gov. Rick Snyder signs Michigan business/income tax overhaul into law |work = Bridge Magazine |access-date = December 3, 2011 |archive-url = https://web.archive.org/web/20111226130656/http://www.mlive.com/politics/index.ssf/2011/05/gov_rick_snyder_signs_michigan.html |archive-date = December 26, 2011 |url-status = live}}</ref><ref>{{cite news |last = Bell |first = Dawson |date = November 18, 2011 |url = http://www.lansingstatejournal.com/article/20111118/NEWS04/311180025/Michigan-Supreme-Court-hands-Gov-Rick-Snyder-victory-plan-tax-pensions |title = Michigan Supreme Court hands Gov. Rick Snyder a victory on plan to tax pensions |work = Lansing State Journal |access-date = December 3, 2011}}{{dead link|date=March 2017 |bot=Beta7 |fix-attempted=yes}}</ref> Article IX of the Constitution of the State of Michigan also provides limitations on how much the state can tax.

A 6% [[use tax]] is levied on goods purchased outside the state (that are brought in and used in state), at parity with the sales tax.<ref>{{cite web |url = http://www.michigan.gov/som/0,4669,7-192-41009-2226--,00.html |title = Find the difference between sales and use tax |publisher = State of Michigan |access-date = May 4, 2016 |archive-url = https://web.archive.org/web/20160427083540/https://www.michigan.gov/som/0,4669,7-192-41009-2226--,00.html |archive-date = April 27, 2016 |url-status = live}}</ref> The use tax applies to internet sales/purchases from outside Michigan and is equivalent to the sales tax.<ref>{{cite web |url = http://www.legislature.mi.gov/(S(dxwui1r43fufigas1nqi2rnr))/mileg.aspx?page=GetObject&objectname=mcl-Act-94-of-1937 |publisher = Michigan Legislature |title = Act 94 of 1937 |access-date = May 4, 2016 |archive-url = https://web.archive.org/web/20160505220436/http://www.legislature.mi.gov/(S(jqbdzetgaczaknsxmka4o5e5))/mileg.aspx?page=getObject&objectstate=mcl-Act-94-of-1937 |archive-date = May 5, 2016 |url-status = live}}</ref>