Michigan Sales & Use Tax

Thursday, November 13, 2014
9:00 a.m to 3:30 p.m.
Walsh College, Novi

$270 Members / $295 Non-Members

The complicated Michigan Sales & Use tax has now become more convoluted. Due to a recent Michigan Supreme Court case, Michigan business entities, as well as individuals, may have significant known and unknown liability for use tax on purchases subject to the sales tax, but where payment of the sales tax cannot be proven. The decades-long presumption that a purchaser could presume sales tax was included in the purchase price of taxable tangible personal property if purchased from a Michigan vendor has been turned upside down. Michigan taxpayers must now prove that sales tax was paid on taxable transactions by the Michigan vendors from whom the purchaser acquires tangible personal property.

Join us for a one-day comprehensive seminar that will cover this recent change and update you on the Michigan sales and use tax law. You will learn about recent amendments, new administrative rules, bulletins, court cases, audit procedures and new legislation on tax administration and compliance. Don’t miss this opportunity to understand your tax liability and avoid errors that lead to penalties, fines and legal action.

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

Expert Presenters
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 is the owner of Ronald J Kaley LLC, specializing in State, Local and Federal Tax Consulting. He is an accounting professional with over 20 years of experience in the state, local  and federal tax area and an expert in understanding and interpreting Michigan’s Corporate Income Tax, Individual Income Tax and the complex Michigan Business Tax (MBT). Ron continues to specialize in state , local and federal tax consulting & compliance, including sales & use tax, corporate and individual business and income tax; Federal Income taxation relating to closely held family business & their owners.

This seminar qualifies as six credits (6) toward the Basic or Advanced Human Resource Certification Programs. This seminar also qualifies as six credits (6) toward the guidelines of the Michigan State Board of Accountancy.