Michigan Sales & Use Tax

Wednesday, November 13, 2013
9:00 a.m. to 3:30 p.m.
Walsh College, Novi

Attend this popular annual seminar to become up-to-date on the Michigan sales and use tax law, recent amendments, new administrative rules, bulletins and court cases. You will also learn about audit procedures and proposed legislation on tax administration and compliance.

What You Will Learn:

  • Basic operation of the Sales Tax
  • Basic operation of the Use Tax
  • How the Use Tax compliments the Sales Tax
  • How the Use Tax Imposes a tax on specific services
  • Application to specific industries
  • Exemptions available to both taxes
  • Recent amendments
  • New administrative rules
  • Judicial decisions


Basic Concepts of the Sales Tax and the Use Tax

  • Sales tax
  • Use Tax
  • Records
  • Exemptions
  • Exemption Documentation
  • Sourcing Rules
  • Direct Pay
  • Compliance Agreements

Special Industry Application of the Sales Tax and Use Tax

  • Contractors
  • Contractors v Retailer
  • Service v Retailer
  • Industrial Processing
  • Extractive Operations
  • Health Care
  • Computer Software
  • Rentals
  • Interstate Motor Carrier
  • Delivery Services
  • Food for Human Consumption

Edward S. Kisscorni, CPA, MBA, is the owner of a web-based, paperless, green firm specializing in Michigan State and Local Tax consulting with a special emphasis on state tax audits and appeals. Ed has extensive experience in Michigan state and local taxation first as an auditor with the Michigan Department of Treasury, in the tax department of an international accounting firm, as a sole practitioner, and leading the state and local tax groups of a large local accounting firm and a national accounting firm. Ed is a member of the Michigan Chamber’s Tax Committee.

Ronald J Kaley, MBA, runs his own practice specializing in State & Local Tax. He has been in practice since 1988, where a substantial part of his career related to the federal tax area, primarily the business taxation area. Prior to establishing his own practice Ron worked in public accounting and at the Internal Revenue Service in the Field Audit Group where he gained valuable insight into the IRS audit procedures and personnel. Ron spends most of his time consulting with clients and others in the public accounting filed on multi-state tax concerns including sales, use, and business taxation issues.