Changes to Michigan Sales and Use Tax Rules

One of the most challenging aspects of sales and use tax compliance is tracking the numerous sales tax rate and rule changes that occur each month, in each jurisdiction. Case in point: recent changes to Michigan Department of Treasury.

Effective May 6, 2013, the following Sales Tax Rules have been amended:

• R205.1, sales tax licenses;
• R205.8, definitions of consumer, use and conversion;
• R205.15, trade-in deduction;
• R205.16, returned goods;
• R205.20, general application of sales tax rules and regulations;
• R205.22, use tax registration;
• R205.28, use tax included in gross proceeds; and
• R205.136, food for human consumption.

The following rules have been rescinded, effective May 6, 2013:

• R205.5, definition of tangible personal property;
• R205.9, sales for purposes of resale; and
• R205.23, records and record keeping.

Read Michigan Sales and Use Tax Rules.

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