May 2019 Issue
The Michigan Department of Treasury has published their May 2019 Tax Policy Newsletter. The news letter contains guidance on topics such as:
- If Drone Services Taxable in Michigan
- Recently Issued Guidance
- Pet Breeders Must Collect and Remit Sales Tax When Selling Animals as Pets.
“Considered by themselves drone services are not subject to sales or use tax. However, it is possible – and very common – for a single sales transaction to involve a mixture of non-taxable services and taxable tangible personal property. Many, if not most, sales of drone services will likely include the sale of related tangible personal property. When such a single mixed sales transaction occurs, the service provider must determine the predominant nature of the transaction in order to determine whether the transaction is taxable. The entire transaction will be either fully taxable or fully non-taxable – an “all or nothing” result.”
To view the Newsletter click HERE