Publications for Michigan Tax
On June 21, the United States Supreme Court reversed a 26-year old precedent set in Quill Corp. v. North Dakota ("Quill") by holding that businesses without a physical presence in a state may be subject to sales tax as a result of making sales into the state.
The Department of Treasury (State Tax Commission) has begun the filing of nearly 10,000 appeals with the Michigan Tax Tribunal to address the issue of property that is improperly classified as Industrial Real or Industrial Personal.
The State Tax Commission has recently issued a notice informing assessors of various issues relating to 2009 Personal Property Statements filed by taxpayers.
At their September meeting, the State Tax Commission adopted the position that every city and township should levy and collect the one percent administration fee as authorized under Michigan statute.