State Tax Chart Results
Tax Type: Sales/Use
Advertising Services
This chart shows whether or not the state taxes advertising services.
State Advertising Comments Authority Editorial Reference
MI Not taxable When an advertising agency goes beyond the rendering of services and engages in the business of selling tangible personal property, it must be licensed and remit tax. Materials and supplies bought by the agency and consumed in its operations are taxable unless they become component parts of exempt newspapers and periodicals.
Mich. Comp. Laws Ann. § 205.93a ; Mich. Admin. Code
R205.133
¶21,420
Armored Car Services
This chart shows whether or not the state taxes armored car services.
State Armored Car Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,145
Babysitting or Daycare Services
This chart shows whether or not the state taxes babysitting or daycare services.
State Babysitting or Daycare
Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Barber/Beauty Shop Services
This chart shows whether or not the state taxes the services rendered by barber and beauty shops.
State Barber/Beauty Shops Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Bookkeeping Services
This chart shows whether or not the state taxes bookkeeping services.
State Bookkeeping Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; bookkeeping services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Building Maintenance Services
This chart shows whether or not the state taxes building maintenance services.
State Building Maintenance
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; building maintenance services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Butchering/Meat Cutting Services
This chart shows whether or not the state taxes butchering/meat cutting services.
State Butchering/Meat Cutting
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; butchering/meat cutting services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Cable/Satellite TV Services
State Cable/Satellite TV Comments Authority Editorial Reference
MI Not taxable Charges for nontaxable
telecommunications services that are aggregated with (i.e., bundled with) and not separately stated from charges for taxable telecommunications services are taxable unless the service provider can reasonably identify charges for exempt telecommunications services from its books and records kept in the regular course of business. The exemption for sales of property used in the origination or integration of the various sources of program material, commercial radio, or TV transmission, to persons licensed to operate commercial radio or TV stations does not apply to cable TV companies.
Mich. Comp. Laws Ann. § 205.93a
¶21,900; ¶ 1056MI:1000
Car Detailing Services
This chart shows whether or not the state taxes car detailing services.
State Car Detailing Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,020
Car Washing Services
This chart shows whether or not the state taxes car washing services.
State Car Washing Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,020
Catering Services
State Catering Comments Authority Editorial Reference
MI Not taxable Sales of prepared food and drink by a caterer are taxable.
Mich. Comp. Laws Ann. § 205.93a
¶21,660
Cell Phone Services
This chart shows whether or not the state taxes cell phone services.
State Cell Phone Comments Authority Editorial Reference
MI Taxable Intrastate and
interstate mobile telecommunications services (such as cell phones) are subject to use tax in the same manner as other telecommunications services, as long as the customer's principal place of use is in Michigan. Intrastate telephone service is taxable. Interstate telephone communications that either originate or terminate in Michigan and are charged to a service address in Michigan or phone number by the provider either within or outside Michigan including calls
between Michigan and any place within or without the United States outside of Michigan are taxable in Michigan. Mobile telecommunications service provided to customers with a principal place of use outside Michigan are not taxable in Michigan, even if the service takes place in the state. Special rules for bundled services.
Mich. Comp. Laws Ann. § 205.93a(1)(a) ; Mich. Comp. Laws Ann. § 205.93a(1)(c) ; Mich. Comp. Laws Ann. § 205.93b(1)
¶21,900; ¶ 1056MI:1000
This chart shows whether or not the state taxes computer services.
State Computer Comments Authority Editorial Reference
MI Not taxable Exempt are specific charges for technical support or for adapting or modifying prewritten computer software programs to a purchaser's needs or equipment if those charges are
separately stated and identified.
Mich. Comp. Laws Ann. § 205.54d(f) ; Mich. Comp. Laws Ann. § 205.94a(c) ; Mich. Comp. Laws Ann. § 205.54d(q) ; Mich. Comp. Laws Ann. § 205.94a(d) ;
¶21,540; ¶ 1051MI:1000
Copying Services
This chart shows whether or not the state taxes copying services.
State Copying Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; copying services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Credit and Collection Services
This chart shows whether or not the state taxes credit and collection services.
State Credit and Collection Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; credit and collection services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Credit Reporting Services
This chart shows whether or not the state imposes a tax on sales of credit reporting services.
State Credit Reporting Services
Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,040
Dance Instruction Services
State Dance Instruction Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; dance instruction services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Data Processing Services
This chart shows whether or not the state taxes data processing services.
State Data Processing Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,540; ¶ 1051MI:1000 Dating Services
This chart shows whether or not the state taxes dating services.
State Dating Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Debt Counseling Services
This chart shows whether or not the state taxes debt counseling services.
State Debt Counseling Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Defense/Military Contractor Services
State Defense/Military Contractor Services
Comments Authority Editorial Reference
MI No Sales to the United
States government, the State of Michigan and its political subdivisions, departments and institutions are not taxable if such sales are ordered on the prescribed respective government form or purchase order and are paid for directly to the seller by warrant on government funds. When such sales are made without the required purchase order form being supplied in advance, the sale is taxable but the licensee may later take credit for the tax payment upon his or her subsequent receipt of purchase order and warrant covering such sales.
Mich. Admin. Code R205.71(1) ; Mich. Admin. Code R205.71(2)
¶21,250
Delivery Services
This chart shows whether or not the state taxes delivery services.
State Delivery Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; delivery services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Dry Cleaning Services
This chart shows whether or not the state taxes dry cleaning services.
State Dry Cleaning Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a ; Mich. Admin. Code
R205.97
Employment/Help Supply Services
This chart shows whether or not the state taxes employment or help supply services.
State Employment/Help Supply
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; employment or help supply services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Engraving Services
This chart shows whether or not the state taxes engraving services.
State Engraving Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,860
Escort Services
This chart shows whether or not the state taxes escort services.
State Escort Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Excavating and Grading Services
This chart shows whether or not the state taxes excavating and grading services.
State Excavating and Grading
Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a ; Mich. Comp. Laws Ann. § 205.92(g)
¶21,580
Fabrication Services
This chart shows whether or not the state taxes fabrication services.
State Fabrication Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,740
Fishing/Hunting Guide Services
State Fishing/Hunting Guide
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; fishing/hunting guide services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Flying Instructions Services
This chart shows whether or not the state taxes flying instructions services.
State Flying Instructions Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; flying instruction services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Fur Storage or Repair Services
This chart shows whether or not the state taxes fur storage or repair services.
State Fur Storage or Repair
Comments Authority Editorial Reference
MI Not Taxable Repair services exempt if separately itemized.
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Furniture Moving Services
This chart shows whether or not the state taxes furniture moving services.
State Furniture Moving Comments Authority Editorial Reference
MI Not Taxable If labor charge is separately itemized
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Garment Alteration/Repair Services
This chart shows whether or not the state taxes garment alteration/repair services.
State Garment Alteration/Repair
Comments Authority Editorial Reference
MI Not Taxable Repair/alteration services exempt if separately itemized
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Heating, Ventilating and Air Conditioning Installation/Repair Services
installation or repair services.
State HVAC Installation/Repair
Comments Authority Editorial Reference
MI Not Taxable When both labor and service charges are involved in
maintenance and repair work for others, the retailer must separately itemize the amount charged for tangible personal property sold, otherwise the entire charge is taxable.
Mich. Comp. Laws Ann.
§ 205.51(1)(d)(iii)(B) ; Mich. Comp. Laws Ann. § 205.92(f)(iii)(B)
¶22,140; ¶ 1058MI:1000
Home Health Care Services
This chart shows whether or not the state taxes home health care services.
State Home Health Care Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Information Services
This chart shows whether or not the state taxes information services.
State Information Comments Authority Editorial Reference
MI Not taxable If separately billed or stated
Michigan Letter Ruling No. 93-1, , 07/09/1993
¶22,040; ¶ 1055MI:1000 Interior Design Services
This chart shows whether or not the state taxes interior design services.
State Interior Design Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; interior design
services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Internet Access Services
State Internet Access Comments Authority Editorial Reference
MI Exempt N/A Mich. Comp. Laws
Ann. § 205.94(1)(x)
Investment Counseling Services
This chart shows whether or not the state taxes investment counseling services.
State Investment Counseling
Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,640
Janitorial Services--Taxable or Exempt
State Janitorial Services Comments Authority Editorial Reference
MI Exempt N/A Mich. Comp. Laws
Ann. § 205.93(1)
¶22,020
Kenneling Services
This chart shows whether or not the state taxes kenneling services.
State Kenneling Comments Authority Editorial Reference
MI Not taxable N/A Mich. Admin. Code
R205.93
¶21,970
Lawn Care Services
This chart shows whether or not the state taxes lawn care services.
State Lawn Care Comments Authority Editorial Reference
MI Not Taxable If labor charge is separately itemized.
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Limousine Services
This chart shows whether or not the state taxes limousine services.
State Limousine Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,490
Linen Services
State Linen Comments Authority Editorial Reference
MI Not Taxable Persons in the
business of laundering clothes and other textiles for others, and persons operating a linen service or providing the use of clean garments, towels, and so on, to establishments, are rendering a service. The laundering and cleaning of textiles under a sale, rental or service agreement with a 5-day or more term is taxable with the exception of textiles used by a restaurant or retail sales business.
Mich. Comp. Laws Ann. § 205.93a(1)(d) ; Mich. Admin. Code R205.97
¶22,020
Lobbying Services
This chart shows whether or not the state taxes lobbying services.
State Lobbying Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; lobbying services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Mailing Services
This chart shows whether or not the state taxes mailing services.
State Mailing Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; mailing services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Management Consulting Services
State Management Consulting
Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,120
Marina Rental/Boat Docking Services
This chart shows whether or not the state taxes marina rental/boat docking services.
State Marina Rental/Boat Docking
Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,990
Marketing Research Services
This chart shows whether or not the state taxes marketing research services.
State Marketing Research Comments Authority Editorial Reference
MI Not taxable If a taxpayer creates and maintains data bases of prime prospects of client products and develops and executes
marketing and promotional
customized programs, providing mailing lists, statistics and other information in the form of tangible personal property to its customers, then the taxpayer is making retail sales and is taxable.
Michigan Letter Ruling No. 88-27, ,
08/01/1988
¶22,120
Massage Therapy Services
This chart shows whether or not the state taxes massage therapy services.
State Massage Therapy Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Motor Vehicle Parking Services
State Motor Vehicle Parking
Comments Authority Editorial Reference
MI Not Taxable Separate excise tax is imposed on persons providing an airport parking facility.
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Motor Vehicle Towing Services
This chart shows whether or not the state taxes motor vehicle towing services.
State Motor Vehicle Towing
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; motor vehicle towing services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Payroll Services
This chart shows whether or not the state taxes payroll services.
State Payroll Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; payroll services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Pest Control/Extermination Services
This chart shows whether or not the state taxes pest control/extermination services.
State Pest
Control/Extermination
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; pest
control/extermination services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Pet Grooming Services
State Pet Grooming Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,970
Photography Services
This chart shows whether or not the state taxes photography services.
State Photography Comments Authority Editorial Reference
MI Taxable The total amount
charged for making photographs, including the camera charge, is taxable. When an order is not received from proofs, the amount of the deposit retained is not taxable.
Mich. Admin. Code R205.109(2)
¶21,840
Pool Cleaning Services
This chart shows whether or not the state taxes pool cleaning services.
State Pool Cleaning Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,020
Prepaid Telephone Calling Services
This chart shows whether or not the state taxes prepaid telephone calling services.
State Prepaid Telephone Calling
Comments Authority Editorial Reference
MI Taxable Sales of prepaid
telephone calling cards or prepaid authorization numbers (including recharges or reauthorizations) are taxable on the entire charge. Use tax does not apply to the telecommunications service associated with the card or number.
Mich. Comp. Laws Ann. § 205.52(2)(b) ; Mich. Comp. Laws Ann. § 205.93b(1) ; Mich. Comp. Laws Ann. § 205.94(1)(x)
¶21,900; ¶ 1056MI:1000
Prime Contractor
This chart shows whether or not general or prime contracting services is subject to the state sales tax.
State Prime Contractor Comments Authority Editorial Reference
MI Not taxable N/A N/A ¶21,580
Printing Services
This chart shows whether or not the state taxes printing services.
State Printing Comments Authority Editorial Reference
MI Taxable Sales of tangible personal property by printers are taxable except when the sales are for resale. No deduction is allowed for a labor or service charge even if billed separately. Printing on a customer's stock is a nontaxable service.
Mich. Admin. Code R205.113 ;
¶21,860
Private Investigation Services
This chart shows whether or not the state taxes private investigation services.
State Private Investigation Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,145
Public Relations Services
This chart shows whether or not the state taxes public relations services.
State Public Relations Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,420
Repair Services--Charges for Labor
State Repair Services--Charges
for Labor
Comment Authority Editorial Reference
MI Not taxable Retailer must
separately itemize the amount charged for tangible personal property sold, otherwise the entire charge is taxable.
Mich. Comp. Laws Ann.
§ 205.51(1)(d)(iii)(B) ; Mich. Comp. Laws Ann. § 205.92(f)(iii)(B)
¶22,140; ¶ 1058MI:1000
Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable?
State Repair Services--Charges
for
Materials/Supplies
Comments Authority Editorial Reference
MI Taxable When both labor and
service charges are involved in
maintenance and repair work for others, the retailer must separately itemize the amount charged for tangible personal property sold, otherwise the entire charge is taxable.
Mich. Admin. Code R205.117(3)
¶22,140; ¶ 1058MI:1000
Repair Services--Labor Charges Separately Stated
Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced?
State Repair Services--Labor Charges Separately
Stated
Comments Authority Editorial Reference
MI Yes When both labor and
service charges are involved in
maintenance and repair work for others, the retailer must separately itemize the amount charged for tangible personal property sold, otherwise the entire charge is taxable.
Mich. Comp. Laws Ann.
§ 205.51(1)(d)(iii)(B) ; Mich. Comp. Laws Ann. § 205.92(f)(iii)(B) ; Mich. Admin. Code R205.117(1)
¶22,140; ¶ 1058MI:1000
Research & Development Services
This chart shows whether or not the state taxes research & development services.
State Research & Development
Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
Safe Deposit Box Services
This chart shows whether or not the state taxes safe deposit box services.
State Safe Deposit Box Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; safe deposit box services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Sales Agents/Dealers/Brokers Services
This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers.
State Sales
Agents/Dealers/Brokers
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; services rendered by agents, dealers, or brokers are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Security Services
This chart shows whether or not the state taxes security services.
State Security Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,145
Self-Storage Services
This chart shows whether or not the state taxes self-storage services.
State Self-Storage Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; self-storage services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Sign Painting/Lettering Services
State Sign Painting/Lettering
Comments Authority Editorial Reference
MI Not Taxable If working on the property of others. If painter/letter also makes retail sales of manufactured signs, tax applies on the full selling price without deduction for any costs incurred in producing the sign
Mich. Admin. Code R205.119
¶22,140
Snow Removal Services
This chart shows whether or not the state taxes snow removal services.
State Snow Removal Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; snow removal
services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Software as a Service (SaaS)
This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure.
State Software as a Service (SaaS)
Comments Authority Editorial Reference
MI Taxable A Michigan Department of Treasury release states a computer program transferred or downloaded electronically by a network, intranet, the Internet, or by any other electronic method is taxable if the software being transferred meets the definition of canned software. However, a Michigan trial court has held that cloud computing services are not subject to the state's use tax (Auto-Owners Insurance Company v. Department of Treasury, Mich. Ct. Claims, Dkt. No. 12-000082-MT, 03/20/2014.) Also, in an unpublished decision, the Michigan Court of Appeals held that the sale of a taxpayer's online tax and accounting research program, which provides subscribers access to a wide collection of information, was not subject to use tax because any transfer of tangible personal property was incidental to the service provided (Thomson Reuters Inc. v. Department of Treasury, Mich. Ct. App., Dkt. No. 313825, 05/13/2014 (unpublished)). A Michigan trial court has also held that a taxpayer was not subject to use tax on
Michigan Revenue Administrative Bulletin No. 1999-5, ,
09/28/1999
its use of an online information database (Rehmann Robson & Co., P.C. v. Department of Treasury, Mich. Ct. Claims, Dkt. No. 12-000098-MT, 11/26/2014.) Stenographic Services
This chart shows whether or not the state taxes stenographic services.
State Stenographic Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; stenographic services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Tanning Salon Services
This chart shows whether or not the state taxes tanning salon services.
State Tanning Salon Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Tattoo Parlor Services
This chart shows whether or not the state taxes tattoo parlor services.
State Tattoo Parlor Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,100
Taxidermist Services
This chart shows whether or not the state taxes taxidermist services.
State Taxidermist Comments Authority Editorial Reference
MI Taxable Services are exempt unless specifically designated as taxable; taxidermist services are not listed as a taxable service
Department Treasury ¶22,080
Telecommunications Services--"900" number
service also known as "pay-per-call" service .
State "900" type phone services
Comments Authority Editorial Reference
MI Taxable N/A Mich. Comp. Laws
Ann. § 205.93a(1)(a) ; Mich. Comp. Laws Ann. § 205.93a(1)(c)
¶21,900; ¶ 1056MI:1000
Telecommunications Services--Interstate
This chart shows whether or not the state taxes interstate telecommunications services.
State Interstate telecommunications
services
Comments Authority Editorial Reference
MI Taxable N/A Mich. Comp. Laws
Ann. § 205.93a(1)(c)
¶21,900; ¶ 1056MI:1000 Telecommunications Services--Intrastate
This chart shows whether or not the state taxes intrastate telecommunications services.
State Intrastate telecommunications
services
Comments Authority Editorial Reference
MI Taxable N/A Mich. Comp. Laws
Ann. § 205.93a(1)(a)
¶21,900; ¶ 1056MI:1000 Telephone Answering/Paging Services
This chart shows whether or not the state taxes telephone answering/paging services.
State Telephone Answering/Paging
Comments Authority Editorial Reference
MI Exempt Answering services
are not considered taxable
telecommunications services if the primary purpose of the transaction is the answering service rather than message transmission. Voice mail service is taxable. Effective retroactive to 1/1/2006, paging services are taxable.
Mich. Comp. Laws Ann. § 205.93a(1)(a) ; Mich. Comp. Laws Ann. § 205.93a(5)(a) ; Mich. Comp. Laws Ann.
§ 205.93b(9)(m)(ix)
¶21,900; ¶ 1056MI:1000
Tire Recapping Services
State Tire Recapping Comments Authority Editorial Reference
MI Taxable If tires are supplied by a customer for
retreading or
vulcanizing, the sales tax applies to the selling price of the materials sold. Labor charges billed separately to the customer are not taxable.
Mich. Admin. Code R205.130
¶22,140
Title Search Services
This chart shows whether or not the state taxes title search services.
State Title Search Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,040
Transportation Services
This chart shows whether or not the state taxes interstate transportation services.
State Transportation Comments Authority Editorial Reference
MI Not taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶21,490
Trash/Garbage Removal Services
This chart shows whether or not the state taxes trash/garbage removal services.
State Trash/Garbage Removal
Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,020
Travel Agency Services
This chart shows whether or not the state taxes the services rendered by a travel agency.
State Travel Agency Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; services rendered by a travel agency are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
Tree Care/Trimming/Cutting Services
This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services.
State Tree
Care/Trimming/Cutting
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; tree care, tree
trimming, or tree cutting services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Veterinary Services
This chart shows whether or not the state taxes services rendered by veterinarians.
State Veterinary Comments Authority Editorial Reference
MI Not taxable N/A Mich. Admin. Code
R205.111(1)
¶21,970
Warehousing Services
This chart shows whether or not the state taxes warehousing services.
State Warehousing Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; warehousing services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
Water Conditioning/Softening Services
This chart shows whether or not the state taxes water conditioning or water softening services.
State Water
Conditioning/Softening
Comments Authority Editorial Reference
MI Not Taxable Services are exempt unless specifically designated as taxable; water conditioning services are not listed as a taxable service
Mich. Comp. Laws Ann. § 205.93a
¶22,080
This chart shows whether or not the state taxes window cleaning services.
State Window Cleaning Comments Authority Editorial Reference
MI Not Taxable N/A Mich. Comp. Laws
Ann. § 205.93a
¶22,020
Last run 10/26/2015