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Contact your UHY professional today. 

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Michigan Purchaser Not Subject to Tax When Purchasing From Michigan Vendortop

 

The General Sales Tax Act imposes a tax on retail sales of tangible personal property within the state of Michigan. Sales tax is imposed on the retailer for the "privilege of engaging in the business of making retail sales." Sales tax is most commonly passed onto the purchaser during a sale, but the retailer has the obligation to pay the tax due and bears the direct legal incidence of the General Sales Tax Act.

 

The Use Tax Act is an excise or privilege tax that covers transactions not subject to sales tax. The use tax is a companion tax to the sales tax and is imposed on all taxable items brought into Michigan or purchases by mail from out-of-state retailers.

 

In Andrie, Inc. v. Michigan Department of Treasury, Andrie purchased items from a Michigan retailer and failed to prove any sales tax was paid on the purchases. Michigan Department of Treasury then assessed Andrie use tax on those items. The trial court determined that since they were sold within the state of Michigan, the items purchased were only subject to sales tax. The seller of the items purchased by Andrie was required to be licensed under the General Sales Tax Act and was ultimately responsible to remit the sales tax. Therefore, the Department of Treasury could not assess the use tax on those items that Andrie purchased from Michigan vendors.

 

In recent years, it was common practice by the State to assess use tax on purchases from Michigan vendors if the purchase invoice did not have any sales tax charged on the purchase. With the Andrie decision, the State will not be able to asses use tax on a Michigan taxpayer's purchases from Michigan vendors going forward.

 

For more information please contact your professional at UHP LLP in Farmington Hills (248) 355-1040 or Sterling Heights (586) 254-1040, or visit us on the Web at uhy-us.com.

 


  

Events Calendar

 

9/12 Petroleum & C-Store Briefing Webinar Series: Succession Planningcstore

 

Please join us for this quick hitting lunch hour geared towards petroleum and c-store business owners, chief executives and chief financial officers. Is your succession plan in order? 2012 may be the final year to take advantage of the $5 million gift tax exclusion. Tune in as our experts address your questions. Webinar will conclude with an open discussion. CPE credit will be offered.

 

Wednesday, September 12, 2012

12:00 PM-1:00 PM EST

 

Pre-registration for this complimentary webinar is required. Multiple registrations are welcome. Please contact Courtney Gray via email cgray@uhy-us.com or phone 586 843 2533 to register. Log-in information will be sent via email to each registered attendee a few days prior to event.

 

9/20 PEO Briefing Webinar Series: Mergers & AcquisitionsPEO  

 

Please join us for this quick hitting, mid-morning one-hour webinar geared towards PEO business owners, chief executives and chief financial officers. Tune in as our experts address current trends in M&A activity affecting the PEO industry and you. Webinar will conclude with an open discussion. CPE credit will be offered.

 

Thursday, September 20, 2012

10:30-11:30 AM EST

 

Pre-registration for this complimentary webinar is required. Multiple registrations are welcome. Please contact Courtney Gray via email cgray@uhy-us.com or phone 586 843 2533 to register.

 

Formal invitation and webinar log-in instructions will be announced at a later date.

 

10/23 UHY LLP Annual Construction OutlookConstruction

 

Save the date! UHY LLP is pleased to announce its Annual Construction Outlook that will be held in the Farmington Hills office conference center. Join us to learn more about industry trends, bonding update and the latest financial and tax developments.

 

Tuesday, October 23, 2012

7:00 AM-9:00 AM EST

 

CPE credit will be offered. Pre-registration for this complimentary event is required. Multiple registrations are welcome. Please contact Courtney Gray via email cgray@uhy-us.com or phone 586 843 2533 to register. Formal invitation to follow.

 

11/1 UHY LLP Annual Manufacturing OutlookMFG

 

Save the date for UHY LLP Manufacturing Outlook 2013: An American Renaissance. Join us to learn more about the latest industry trends and rebirth of American manufacturing. Topics, speakers and keynote will be announced shortly. Please be our guest either on-site at one of several UHY locations or on-line via webcast.

 

Thursday, November 1, 2012

 

                          On-site Breakfast Program        On-line Webinar      

Central Time          7:30 AM-10:45 AM             7:50 AM-10:45 AM

Eastern Time         8:30 AM-11:45 AM             8:50 AM-11:45 AM

 

CPE credit will be offered. Pre-registration for this complimentary program is required. Breakfast will be provided. Space is limited. Multiple registrations are welcome. To RSVP contact Courtney Gray via email cgray@uhy-us.com or phone 586 843 2533. Please declare either on-site or on-line. Formal invitation and webinar log-in instructions will be released at a later date.

 

Save the date! More UHY events are just around the corner...save

 

7/28        6th Annual Cruisin' for Charity Car Show

10/16      UHY BRIC Series-International Roundtables

12/5        UHY LLP Annual Accounting & Regulatory Update

12/5        UHY Advisors Annual Tax Forum

 

Contact Courtney Gray via email cgray@uhy-us.com or phone 586 843 2533 to save your spot or for more information.  

 

Special Announcements

 

Experienced Recruiting Updaterecruit

 

UHY Michigan is actively looking for experienced candidates to fill key positions in our Sterling Heights office.  Please review the openings below and if you know someone who may be interested in any of these roles please reach out to Rina Madias, Recruiting Manager, via email rmadias@uhy-us.com or phone 248 204 9331.

 

Farmington Hills

Administrative Assistant

 

Sterling Heights

Tax Managers

Senior Tax Staff

Tax Staff

SALT Manager

Customer Service Associate

Recruiter with finance/accounting recruiting experience

 

UHY Goes Mobilemobile

 

I would like to share some very exciting news! UHY has gone mobile. That's right, we have just released the UHY Mobile site, making it easier to access www.uhy-us.com through your mobile device. This is another illustration of what our pledge to 'The Next Level of Service.' To access the UHY Mobile site, simply type www.uhy-us.com into your mobile device and you will automatically be redirected to our new mobile enhanced web pages. Please make sure to bookmark the page. Enjoy!

 

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Published by UHY LLP News.   

Copyright © 2011 UHY LLP. All rights reserved.

 

Our firm provides the information in this newsletter as tax information and general business or economic information or analysis for educational purposes, and none of the information contained herein is intended to serve as a solicitation of any service or product. This information does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisors. Before making any decision or taking any action, you should consult a professional advisor who has been provided with all pertinent facts relevant to your particular situation. Tax articles in this newsletter are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. The information is provided "as is," with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.   

UHY Advisors, Inc. provides tax and business consulting services through wholly owned subsidiary entities that operate under the name of "UHY Advisors."  UHY Advisors, Inc. and its subsidiary entities are not licensed CPA firms.  UHY LLP is a licensed independent CPA firm that performs attest services in an alternative practice structure with UHY Advisors, Inc. and its subsidiary entities. UHY Advisors, Inc. and UHY LLP are U.S. members of Urbach Hacker Young International Limited, a UK company, and form part of the international UHY network of legally independent accounting and consulting firms. "UHY" is the brand name for the UHY international network. Any services described herein are provided by UHY Advisors and/or UHY LLP (as the case may be) and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.