The Michigan use tax is an additional tax you claim on your return to represent sales tax that you didn't pay. The following situations are the most common cases where you must pay this additional amount.
- Out-of-state purchases brought into Michigan
- Purchases by mail from out-of-state retailers
- Online purchases where sales tax was not charged
- Purchases of vehicles from a private party where sales tax was not collected
Please refer to the link below for additional information.
http://www.michigan.gov/taxes/0,4676,7-238-43519_43529-155460--,00.html