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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.

(2)

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

(3)

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

(4)

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

(5)

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

(6)

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

(7)

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

(8)

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

(9)

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

(10)

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)

(11)

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

(12)

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

(13)

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

(14)

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

(15)

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.

(16)

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

(17)

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

(18)

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

(19)

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.

(20)

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

(21)

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

(22)

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

(23)

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

(24)

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

(25)

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

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(3) In respect of telegraph, telex and leased services, any services provided by the telegraph authority in this regard is the taxable service and service tax on such

We have audited the accompanying financial report of Empired Limited (the ‘Company’), which comprises the consolidated statement of financial position as at 30 June 2014, the

The term .4(u;) is the far field plane wave scattering amplitude for the flaw and C\{u>), CaCo;) are diffraction correction terms on transmission and re­ ception,

To our mind, the companies Qseven and Toradex did right producing modules NVidia based on NVidia mobile solutions, thus, giving the opportunity for using the chip in

• Optimality: does the returned solution lead to a goal with minimum cost. Maybe we are not always looking for the