Michigan Sales & Use Tax (Completed)

Let’s take a deep dive into sales/use tax issues in the Great Lakes State. During this webinar, we will explore Michigan’s particular rules in-depth, including topics such as manufacturing exemptions, taxation of the software/digital industry, construction contractors’ issues, the proper sourcing of sales, and more. With this knowledge, not only will you be able to navigate Michigan’s sales/use tax waters, but you will also identify areas of concern that may need your attention in other states.

Who Should Attend
CPAs with clients or companies that do business in Michigan, including those considered to have nexus in Michigan as a result of Wayfair.

Topics Covered

• Michigan's sales/use tax statutes, regulations and administrative guidance
• Common exemptions and issues associated with them, including manufacturing
• Construction contractors concerns with the issues of real vs. personal property contracts and when a customer can claim exemption
• Sales & use tax base for delivered or installed tangible personal property
• How sales & use tax applies to computer software and digital products
• Dealing with a Michigan sales & use tax audit

Learning Objectives

• Identify the proper sources of law to correctly understand Michigan sales & use tax
• Recognize how to correctly handle various Michigan exemption claims for themselves or from their customers
• Ensure clients are getting a fair Michigan sales/use tax audit result

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A basic understanding of Michigan tax.

Advance Preparation
None