MACPA Sales and Use Tax Seminars Visit Two Cities in September and October
Take this opportunity to become up-to-date on the sales and use tax law, rules, bulletins and court cases. The Department of Treasury is promulgating several new rules for the administration of the sales tax and the use tax. Most of the changes update the old rules or rescinded rules that no longer were applicable. The legislature is currently working on amendments to both the sales and use tax laws to address issues with the administration and compliance of the complicated laws. The courts issued 25 opinions on sales and use tax cases in 2012 and 2013. Over the last several years the number of sales and use tax audits as well as the intensity of such audits have increased. Auditors are raising new issues and employing different auditing techniques.
Register on line at the MACPA website:
Wednesday, September 25, 2013 - VisTaTech Center Schoolcraft College, Livonia Michigan
Tuesday, October 29, 2013 - Hilton Grand Rapids Airport - Grand Rapids, Michigan
Amendments to the General Sales Tax Act and the Use Tax Act
Public Act 126 of 2012 - Amends the sales tax act to eliminate the sales tax exemption for sales to inmates.
Public Act 211 of 2012 - Clarifies what constitutes the filing of a return for purposes of the statute of limitations.
Public Act 299 of 2012 - Limits the imposition of the use tax on a manufacturer contractor to affixations to real estate in Michigan; effectively eliminating the use tax on out of Michigan contracts. PA 299 is retroactive and effective January 1, 2006.
Public Act 474 of 2012 - Amends the use tax act to provide an exemption for property purchased or manufactured by a contractor to the extent that the property was affixed to and made a structural part of real estate located outside of Michigan.
Public Act 412 of 2012 and Public Act 413 of 2012 expands the sales tax and use tax exemptions for tangible personal property used at a producing mine or a facility where beneficiation of minerals occurred.
Public Act 429 of 2012 and Public Act 467 of 2012 expands the sales and use tax exemptions for parts or other tangible personal property affixed to or to be affixed to and directly used in the operation of either a qualified truck or a trailer designed to be drawn behind a qualified truck. Both Public Act 467 and Public Act 429 are curative and intended to clarify the original intent of the law.
Effective May 6, 2013, the Department of Treasury has promulgated a set of revised General Sales and Use Tax Rules and Specific Sales and Use Tax Rules. Three rules were rescinded. Notably missing was a proposed rule on single mixed transactions.
Michigan courts issued 25 opinions on sales and use tax cases in 2012 and 2013. Two major cases will be decided by the Michigan Supreme Court in the Fall of 2013.
Tax Administration and Compliance
Audit Standards - House Bill 4291 - Amends the Revenue Act
Transparency and Guidance - House Bill 4290 - Amends the Revenue Act
Audit Procedures - House Bill 4288 - Amends the Sales Tax Act and House Bill 4292 - Amends the Use Tax Act. Limits the use of indirect audit procedures by the Department of Treasury.
Collection Goals, Budgets or Quotas - Senate Bill 327 - Amends the Revenue Act
Officer Liability/Successor Liability - Senate Bill 64 - Amends the Revenue Act
Offer in Compromise - House Bill 4003 - Amends the Revenue Act
Delayed Refunds to Taxpayers - House Bill 4002 - Amends the Revenue Act
Limitation on Time to Audit/Refund Claims - Senate Bill 337 - Amends the Revenue Act
Confidentiality - Senate Bill 316 - Amends the Revenue Act
Who Should Attend:
Individuals who desire a working knowledge of how the Michigan Sales and Use Tax works.
The Basics of Sales and Use Tax
Sourcing of Sales
Direct Pay Authorization
Exemption Documentation Requirements
Sales and Use Tax Audits and Appeals
Sales and Use Tax Audits
Audit Sampling Procedures
Sales and Use Tax Appeals
Penalty and Interests
Special Industry Application of the Sales and Use Tax
Contractors vs Retailed
Service vs Sale of Tangible Personal Property
Containers, Cartons and Materials
Interstate Motor Carrier Property
Discounts, Rebates and Coupons
Food for Human Consumption