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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, June 03 2014

June Seminars in Livonia and Traverse City to Cover New Legislation, Rules, RABs, Judicial Decisions and Department of Treasury Pronouncements

This seminar is an excellent opportunity to review the basics of the Michigan sales and use tax and to become up-to-date on the changes in the sales and use tax law, rules, bulletins and court cases.  The legislature has amended both the sales and use tax laws as well as the Revenue Act to address issues with the administration and compliance of the complicated laws. 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.  Changes are being suggested for the appeal process.

Ed Kisscorni and Ron Kaley will discuss in detail the top ten Sales and Use Tax issues:

  1. Statute of Limitations
  2. Michigan Vendor Liability
  3. Michigan Lessor Liability
  4. Sale of Tangible Personal Property or Sale of a Service
  5. Sale of Tangible Personal Property or an Affixation to Realty
  6. Cloud Computing
  7. Recordkeeping Requirements
  8. Exemption Documentation
  9. Audit Procedures
  10. Sampling and Sample Projections

Course Outline and Major Topics

The Basics of Sales and Use Tax

  • Sales Tax
  • Use Tax 
  • Exemptions
  • Sourcing of Sales
  • Records
  • Exemption Documentation Requirements
  • Direct Pay Authorization
  • Compliance Agreements
  • Penalty and Interests

Special Industry Application of the Sales and Use Tax

  • Contractors
  • Contractors vs Retailer
  • Service vs Sale of Tangible Personal Property
  • Industrial Processing
  • Extractive Operations
  • Healthcare
  • Computer Software
  • Leasing of Tangible Personal Property
  • Interstate Motor Carrier Property
  • Delivery Services
  • Food for Human Consumption
  • Interstate Commerce
  • Isolated Sales

Register on line at the MACPA website

Michigan Sales and Use Tax (30677 - MSUTLV)

Friday, June 20, 2014

VisTaTech Center Schoolcraft College - Livonia, MI

Michigan Sales and Use Tax (30681 - MSUTTC)

Tuesday, June 24, 2014

Holiday Inn Traverse City - West Bay - Traverse City, MI - Northern

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

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