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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Tuesday, October 25 2011

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  Furthermore, the taxpayer failed to request that the admissions be amended or withdrawn.



Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  0 Comments  |  Email

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