MICHIGAN SALES & USE TAX
The seminar is from 9:00 a.m. until 3:30 p.m. with registration beginning at 8:30 a.m.
REGISTER NOW!
Attend this popular seminar and learn everything you need to know about the basic operation of the Michigan Sales and Use Tax and its application to specific industries including service, retail, manufacturing, construction, and leasing. Learn about exemptions available to both taxes. Learn how the Use Tax compliments the Sales Tax and how the Use Tax imposes a tax on specified services. This review of the key provisions of the Michigan Sales Tax Act and the Michigan Use Tax Act features a comprehensive overview of how the two statutes work together including amendments to conform to the Streamline Sales Tax Project.
What You Will Learn:
- Basic operation of the Sales Tax.
- How the Use Tax compliments the Sales Tax.
- How the Use Tax imposes a tax on specific services.
- Application to specific industries.
- Exemptions available to both taxes.
- New legislative developments.
AGENDA
MICHIGANSALES TAX
- Exemptions from the Michigan Sales Tax
- Sourcing of Sales
- Records and Record Keeping Requirements
- Direct Pay Authorization
- Compliance Agreements
MICHIGANUSE TAX
- Sales & Use Tax Exemptions and Requirements
- Construction Contractors
- Contractor vs. Retailer
- Service vs. Tangible Personal Property
- Industrial Processing
- Extractive Operations
- Containers, Cartons & Wrapping Materials
- Health Care
- Computer Software
- Rentals
- Taxability of Interstate Carrier Property
- Discounts, Rebates and Coupons
- Drop Shipments
- Delivery Services
- Food for Human Consumption
- Interstate Commerce
- Isolated Sales
Your Expert Presenter:
Edward S. Kisscorni is the Director of State and Local Taxation with Echelbarger, Himebaugh, Tamm & Co., P.C. (EHTC). Ed has extensive experience in Michigan state and local taxation as an auditor with the Michigan Department of Treasury, in the tax department of an international CPA firm, as a sole practitioner, and in the state and local tax group of a national CPA firm. Ed’s practice areas include Consultation and Planning in State and Local Taxation and Litigation Support in the areas of State and Local Taxation and Accountant’s Legal Liability. Since 1987, he has served three different governors in various appointed capacities involving the regulation of the Michigan accounting industry. Ed has been actively involved on the tax committees of local, state, and national associations and business societies. Most recently, he served as Chair of the Michigan State Board of Accountancy and previously served as Vice Chair of the Administrative Committee on Public Accountancy. He has been involved as an accounting firm reviewer in the AICPA Peer Review Program. Currently, Ed serves on the Board of Directors of the Michigan Association of Certified Public Accountants. Ed has frequently testified before legislative bodies on matters of taxation and presented seminars on state taxation in Michigan. He is a speaker in high demand on a variety of tax issues affecting the accounting profession and has published numerous articles on state and local taxation and accountancy related topics.
Enrollment Fees—We Offer Group and Member Discounts! Payment must be received on or before the date of the program.
$295 (Price includes refreshments and a comprehensive reference manual loaded with materials that will serve as an instant refresher back at the workplace.)
Members: $270 (Membership will be verified; if you're unsure of your company's membership status, you may call 1-800-748-0344.)
Group Discount: The first person from your organization pays the full seminar fee, each additional person pays $25 less per seminar !
Note: Appropriate price breaks and discounts will be verified prior to invoicing.
CANCELLATIONS/SUBSTITUTIONS: You must cancel at least 72 hours prior to the seminar to receive full credit toward another seminar that will be valid for up to six months. Less than 72 hours notice or no-shows will forfeit the entire registration fee. Substitutions may be made at any time by e-mailing services@michamber.com or calling 1-800-748-0344.
|
Continuing Education Credits (CEUs)
This seminar qualifies as six (6) continuing education credits under the guidelines of the Michigan State Board of Accountancy.
|
REGISTER NOW!
|
