Do you have to pay Michigan sales tax on the restocking fee?

Yes, in Michigan, sales tax generally applies to restocking fees if the fee is charged as part of the sale of tangible personal property. If the restocking fee is considered a charge for the return of merchandise, it is subject to sales tax, as it is viewed as part of the retail transaction. However, it's always a good idea to consult the Michigan Department of Treasury or a tax professional for specific situations.