Michigan Auto Dealer

Recent Sales and Use Tax Developments

Capital Cost Reduction. The dealer or finance company which receives a down payment (capital cost reduction) on leased vehicles must pay use tax on the down payment (capital cost reduction), which should be charged to the customer.

Recent Sales and Use Tax Developments

Capital Cost Reduction
Crown Motors of Charlevoix v Treasury Department
Demonstrators
Employee Purchase Plans
Gasoline Tax Credit
General Motors v MI Department of Treasury
Interstate Motor Carriers
Items Purchased for Resale and Later Used by the Dealer
Labor Charges for Repairs
License Plates, Title and Registration Fees

Michigan Amends Sales Tax Law to Comply with Streamline Sales Tax Project
Native Americans
New Legislation
Purchases on Which a Dealer Does Not Have to Pay Sales Tax
Purchases on Which a Dealer Must Pay Sales Tax
Refunds
Titling
Warranties
Window Etching

Legislation

Gramm Leach Bliley Act
Michigan Franchise Law
Michigan Labor Law
Michigan Sales and Use Tax
USA Patriot Act
Social Security Number Privacy Act
Servicemembers Civil Relief Act
Unsolicited Fax and Phone Calls