Michigan State Sales & Use Tax Resources

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

Cell: 616/443-6730

Email: EdKisscorni@gmail.com

Michigan Sales & Use Tax Resources

General Michigan Sales Tax Act

Michigan Use Tax Act

General and Specific Sales and Use Tax Rules

Contractor Manual

Industrial Processing Manual

Other Deductions Manual

Audit Sampling Manual

Delivery Charges

Installation Charges

RAB 1993-5 Manufacturer Contractor

RAB 1995-3 Non Profit

RAB 1997-1 Commercial Radio and Television

RAB 1999-1 Use Tax Nexus Standard

RAB 1999-2 Construction Industry

RAB 1999-5 Computer Software

RAB 2000-3 Direct Pay

RAB 2000-4 Industrial Processing

RAB 2002-10 Drop Shipments

RAB 2002-11 Delivery Services

RAB 2002-15 Sales and Use Tax Exemptions and Requirements

RAB 2002-19 Vehicle Transfers

RAB 2004-3 Incidental to Service Test Replaces Real Object Test

RAB 2005-3 Penalty Provisions

RAB 2008-8 Audits and the Suspension of the Statute of Limitations

RAB 2009-8 Food for Human Consumption