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Hotels and motels in Michigan charge sales tax on products such as store merchandise and food and beverage service. Overall, there is not much change in the monthly levels of sales tax collection reported by the Michigan Department of Treasury between 2000 and 2001. Unfortunately, we have little explanation for the spike reported in September 2000.
In the latest month for which data are available, January 2002, it appears that the sales tax collected by the state's lodging establishments, was slightly lower than during the same month in the past two years.
Statewide hotel and motel sales tax collections have continued to be lower in February and March 2002 than during the same months in the previous two years.
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