Taxpayer Failed to Obtain and Retain Exemption Certificates
In Saline Equipment Inc. v. Department of Treasury, Michigan Tax Tribunal, No. 313377, September 22, 2011, an assessment of Michigan sales tax on sales of tractors and other excavation equipment was upheld because the taxpayer admitted that it did not retain the required exemption certificates and was unable to provide documentary or testamentary evidence that the equipment sold was used for agricultural purposes.
The Tax Tribunal entered an order to deem the Department of Treasury's requests to admit admitted, as the taxpayer submitted an unsigned response more than 28 days after service of the request. Furthermore, the taxpayer failed to request that the admissions be amended or withdrawn.