The Michigan Department of Treasury is reminding residents that use tax may be owed on online purchases made from out-of-state retailers during the holiday shopping season. Use tax may be due on purchases from e-commerce retailers, television home-shopping networks, and catalog retailers. Michigan consumers are required to pay use tax on purchases when the retailer does not collect Michigan use tax. Michigan’s use tax rate is 6% and has been in effect since 1937. The easiest way to report use tax is on the individual income tax return, which is due for most filers on April 15. For retailers, the use tax is to be reported on the retailer’s regular sales and use tax return. (Release, Michigan Department of Treasury, December 14, 2011)