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In completing the state budget early on the morning of October 1, 2007...the Governor and State Legislature added a number of service industries to the list of businesses in Michigan who will be required to charge 6% sales tax and collect it for the State of Michigan.
As a public service to our Chamber Members...here is that list directly from the State of Michigan website:
(Please note that clicking on the underline NAICS Codes will give you the deeper description of those industries impacted by each Code, if you don't already know your industry code.)
| List of Additional Services Subject to 6% Use Tax
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Effective December 1, 2007
- Carpet and upholstery cleaning services, as described in NAICS industry code 56174.
- Business service center services, as described in NAICS industry code 56143.
- Consulting services, as described in NAICS subsector code 5416.
- Investigation, guard and armored car services, as described in NAICS industry code 56161.
- Investment advice services, as described in NAICS industry code 52393.
- Janitorial services, as described in NAICS industry code 56172.
- Landscaping services, as described in NAICS industry code 56173.
- Office administration services, as described in NAICS subsector code 5611.
- Other personal services, as listed in NAICS industry code 812990
- Other travel and reservation services, as described in NAICS industry code 56159.
- Scenic transportation services, as described in NAICS subsector code 487.
- Skiing services, as described in NAICS industry code 71392.
- Tour operator services, as described in NAICS industry code 56152.
- Warehousing and storage services, as described in NAICS subsector code 4931.
- Packaging and labeling services, as described in NAICS industry code 56191.
- Specialized design services, as described in NAICS industry group code 5414.
- Transit and ground passenger transport services, as described in NAICS industry group code 4853.
- Courier and messenger services, as described in NAICS subsector code 492.
- Personal care services, as described in NAICS industry group code 8121, except hair care services.
- Service contract services in which the seller, in exchange for the buyer's single payment, agrees to provide repair, maintenance, or replacement of 1 or more items of tangible personal property during a specific period of time, which services the buyer is not required to buy in connection with the purchase of tangible personal property.
- Security system services, as described in NAICS industry code 56162.
- Document preparation services, as described in NAICS industry code 56141.
- Miniwarehouse services and self-storage unit services, as described in NAICS industry code 53113.
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Posted: 10/03/2007 at 11:06 AM
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