May/June 2007 Leaders' Edge PRINT

Legislative & Regulatory
MACPA Issues White Paper on Services Tax


Daily headlines about Michigan’s business tax replacement debate bring about and harbor uncertainty for a community desperate to know how they’re going to be affected when the Legislature finally gets around to making a decision. Interest groups like the Michigan Chamber and Michigan Manufacturers Association have lined up to communicate their positions, attempting to ensure their respective constituencies are properly protected. Policy makers are thus faced with conflicting messages on a daily basis.

To ensure that office-holders and taxpayers have a full understanding of the effects of proposed changes, the MACPA Sub-Committee on Business Tax Restructuring has developed and provided to Michigan office-holders a white paper summary of technical observations on the possible imposition of sales tax on services.

MACPA has always remained an honest broker on issues of taxation. In general, this debate is no different. The unbiased opinion of our membership, some of the brightest tax professionals in the country, is held in very high esteem in Lansing. MACPA members promote high standards of quality, objectivity, integrity and practicality in the services they provide to clients.

The Association believes its role is to provide technical commentary to ensure that the guiding principles of simplicity, fairness and ease of administration are in the forefront of these difficult discussions on Michigan’s tax structure. The white paper is not directed at and should not be construed as a critique of any current proposal, or a statement of either support or opposition to the concept of the imposition of a sales tax on services. It is to serve merely as an informative reference.

Download the white paper, Technical Observations on an Imposition of a Sales Tax on Services, from the Legislator Resource page on the MACPA web site.