Mich. Comp. Laws § 205.107: Computation of tax amount; rounding up to whole cent.

Sec. 17.

Beginning not later than January 1, 2006, in determining the amount of the tax under this act, the seller shall compute the tax to the third decimal place and round up to a whole cent when the third decimal place is greater than 4 or round down to a whole cent when the third decimal place is 4 or less.