UPDATE 12-5-07: The 6% services tax enacted by the Michigan legislature went briefly into — and then out of — effect, on December 1, 2007. The repeal legislation retroactively exempted all potentially covered transactions from tax liability.
I have analyzed the new Michigan Services Tax statute. Most sections of the new law are tied directly to the NAICS (North American Industry Classification System) codes — meaning that all services under a particular code heading are meant to be included, even if not specifically mentioned. I have cross-referenced the NAICS sections with the bill number section and the expected MCL (Michigan Compiled Laws) section number.
IMPORTANT NOTES: many sections are phrased like this: “Delivery service (except as part of intercity carrier network, or US Postal Service).” The ‘except’ in these NAICS designations does not mean that the service after the ‘except’ is not covered by the tax — the service described by the exception may be listed further down under a different service category. Therefore, it is crucial to review the entire list before concluding whether a service is covered.
![The Six Percent Solution: [image of State of Michigan seal.]](http://arborlaw.biz/images/service.tax.png "The Six Percent Solution: [image of State of Michigan seal.]")
I am making this list available as a courtesy to Michigan business owners and consumers. Use of this list does not create an attorney-client relationship and does not constitute the giving of legal advice. If you have questions about whether or not you are covered by the services tax, you can contact me about providing you with professional legal advice, or you should contact your accountant or attorney.
A comprehensive list of links related to the services tax, including the text of the new law, the text of the previous Sales and Use Tax, Michigan state information on sales tax compliance, news story coverage and blog/opinion sites, is on the companion page Services Tax Information Center here at Arborlaw.
MICHIGAN SALES, USE AND SERVICES TAX
Services Now Covered (New Sections as
of September 30, 2007, H.B. 5168)
Takes effect: December 1, 2007
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Service Description NAICS Bill # MCL #
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Carpet cleaning on customers's
premises 56714 3d(1)(a) 205.93d(1)(a)
Carpet cleaning plants 56714 3d(1)(a) 205.93d(1)(a)
Carpet cleaning services 56714 3d(1)(a) 205.93d(1)(a)
Cleaning carpets 56714 3d(1)(a) 205.93d(1)(a)
Cleaning plants, carpet / rug 56714 3d(1)(a) 205.93d(1)(a)
Cleaning rugs 56714 3d(1)(a) 205.93d(1)(a)
Cleaning services, carpet and rug 56714 3d(1)(a) 205.93d(1)(a)
Furniture cleaning on customers'
premises 56714 3d(1)(a) 205.93d(1)(a)
Furniture cleaning services 56714 3d(1)(a) 205.93d(1)(a)
Rug cleaning plants 56714 3d(1)(a) 205.93d(1)(a)
Rug cleaning services 56714 3d(1)(a) 205.93d(1)(a)
Upholstery cleaning on customers'
premises 56714 3d(1)(a) 205.93d(1)(a)
Upholstery cleaning services 56714 3d(1)(a) 205.93d(1)(a)
Business service centers 56143 3d(1)(b) 205.93d(1)(b)
Mailbox rental 56143 3d(1)(b) 205.93d(1)(b)
Postal and mailing services 56143 3d(1)(b) 205.93d(1)(b)
Copy centers and services (not
combined with printing) 56143 3d(1)(b) 205.93d(1)(b)
Blueprinting services 56143 3d(1)(b) 205.93d(1)(b)
Word processing services 56143 3d(1)(b) 205.93d(1)(b)
PC rental services 56143 3d(1)(b) 205.93d(1)(b)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Facsimile (fax) services 56143 3d(1)(b) 205.93d(1)(b)
Mailing services 56143 3d(1)(b) 205.93d(1)(b)
Private mail centers 56143 3d(1)(b) 205.93d(1)(b)
Private mailboxes 56143 3d(1)(b) 205.93d(1)(b)
Management consulting services 54161 3d(1)(c) 205.93d(1)(c)
Administrative management
consulting 541611 3d(1)(c) 205.93d(1)(c)
Business management consulting 541611 3d(1)(c) 205.93d(1)(c)
Business start-up consulting 541611 3d(1)(c) 205.93d(1)(c)
Financial management consulting
(except investment advice) 541611 3d(1)(c) 205.93d(1)(c)
General management consulting 541611 3d(1)(c) 205.93d(1)(c)
Medical office management
consulting 541611 3d(1)(c) 205.93d(1)(c)
Records management consulting 541611 3d(1)(c) 205.93d(1)(c)
Reorganizational consulting 541611 3d(1)(c) 205.93d(1)(c)
Site location consulting 541611 3d(1)(c) 205.93d(1)(c)
Site selection consulting 541611 3d(1)(c) 205.93d(1)(c)
Strategic planning consulting 541611 3d(1)(c) 205.93d(1)(c)
Management, scientific, and
technical consulting 5416 3d(1)(c) 205.93d(1)(c)
Actuarial consulting services
(except insurance actuarial
services) 541612 3d(1)(c) 205.93d(1)(c)
Benefit consulting services 541612 3d(1)(c) 205.93d(1)(c)
Compensation consulting services 541612 3d(1)(c) 205.93d(1)(c)
Compensation planning services 541612 3d(1)(c) 205.93d(1)(c)
Employee assessment consulting 541612 3d(1)(c) 205.93d(1)(c)
Employee benefit consulting 541612 3d(1)(c) 205.93d(1)(c)
Employee compensation consulting 541612 3d(1)(c) 205.93d(1)(c)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Human resource consulting 541612 3d(1)(c) 205.93d(1)(c)
Labor relations consulting 541612 3d(1)(c) 205.93d(1)(c)
Organization development
consulting 541612 3d(1)(c) 205.93d(1)(c)
Personnel management consulting 541612 3d(1)(c) 205.93d(1)(c)
Management consulting services 54161 3d(1)(c) 205.93d(1)(c)
Marketing consulting services 541613 3d(1)(c) 205.93d(1)(c)
Customer service management 541613 3d(1)(c) 205.93d(1)(c)
Marketing consulting services 541613 3d(1)(c) 205.93d(1)(c)
Marketing management consulting 541613 3d(1)(c) 205.93d(1)(c)
New product development
consulting services 541613 3d(1)(c) 205.93d(1)(c)
Sales management consulting 541613 3d(1)(c) 205.93d(1)(c)
Process consulting services 541614 3d(1)(c) 205.93d(1)(c)
Physical distribution consulting 541614 3d(1)(c) 205.93d(1)(c)
Logistics consulting services 541614 3d(1)(c) 205.93d(1)(c)
Customs consulting services 541614 3d(1)(c) 205.93d(1)(c)
Efficiency management
(efficiency expert)
consulting services 541614 3d(1)(c) 205.93d(1)(c)
Freight rate auditor services 541614 3d(1)(c) 205.93d(1)(c)
Freight rate consulting 541614 3d(1)(c) 205.93d(1)(c)
Freight traffic consulting 541614 3d(1)(c) 205.93d(1)(c)
Inventory planning and control
management consulting 541614 3d(1)(c) 205.93d(1)(c)
Logistics management consulting 541614 3d(1)(c) 205.93d(1)(c)
Manufacturing management
consulting services 541614 3d(1)(c) 205.93d(1)(c)
Manufacturing operations
improvement consulting 541614 3d(1)(c) 205.93d(1)(c)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Materials management
consulting 541614 3d(1)(c) 205.93d(1)(c)
Operations research consulting 541614 3d(1)(c) 205.93d(1)(c)
Physical distribution consulting 541614 3d(1)(c) 205.93d(1)(c)
Production planning and control
consulting 541614 3d(1)(c) 205.93d(1)(c)
Productivity improvement
consulting 541614 3d(1)(c) 205.93d(1)(c)
Tariff rate consulting services 541614 3d(1)(c) 205.93d(1)(c)
Tariff rate information services 541614 3d(1)(c) 205.93d(1)(c)
Transportation management
consulting services 541614 3d(1)(c) 205.93d(1)(c)
Telecommunications management
consulting services 541618 3d(1)(c) 205.93d(1)(c)
Utilities management consulting 541618 3d(1)(c) 205.93d(1)(c)
Environmental consulting 541620 3d(1)(c) 205.93d(1)(c)
Sanitation consulting 541620 3d(1)(c) 205.93d(1)(c)
Site remediation consulting 541620 3d(1)(c) 205.93d(1)(c)
Agricultural consulting 541690 3d(1)(c) 205.93d(1)(c)
Agrology consulting 541690 3d(1)(c) 205.93d(1)(c)
Agronomy consulting 541690 3d(1)(c) 205.93d(1)(c)
Biological consulting 541690 3d(1)(c) 205.93d(1)(c)
Chemical consulting 541690 3d(1)(c) 205.93d(1)(c)
Dairy herd consulting 541690 3d(1)(c) 205.93d(1)(c)
Economic consulting 541690 3d(1)(c) 205.93d(1)(c)
Energy consulting 541690 3d(1)(c) 205.93d(1)(c)
Entomology consulting 541690 3d(1)(c) 205.93d(1)(c)
Geochemical consulting 541690 3d(1)(c) 205.93d(1)(c)
Horticultural consulting 541690 3d(1)(c) 205.93d(1)(c)
Hydrology consulting 541690 3d(1)(c) 205.93d(1)(c)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Livestock breeding consulting 541690 3d(1)(c) 205.93d(1)(c)
Motion picture consulting 541690 3d(1)(c) 205.93d(1)(c)
Nuclear energy consulting 541690 3d(1)(c) 205.93d(1)(c)
Physics consulting services 541690 3d(1)(c) 205.93d(1)(c)
Radio consulting services 541690 3d(1)(c) 205.93d(1)(c)
Safety consulting services 541690 3d(1)(c) 205.93d(1)(c)
Security consulting services 541690 3d(1)(d) 205.93d(1)(d)
Detective agencies 561611 3d(1)(d) 205.93d(1)(d)
Fingerprint services 561611 3d(1)(d) 205.93d(1)(d)
Investigation services
(except credit), private 561611 3d(1)(d) 205.93d(1)(d)
Investigators, private 561611 3d(1)(d) 205.93d(1)(d)
Lie detection services 561611 3d(1)(d) 205.93d(1)(d)
Missing person tracing services 561611 3d(1)(d) 205.93d(1)(d)
Polygraph services 561611 3d(1)(d) 205.93d(1)(d)
Private detective services 561611 3d(1)(d) 205.93d(1)(d)
Private investigation services
(except credit) 561611 3d(1)(d) 205.93d(1)(d)
Skip tracing services 561611 3d(1)(d) 205.93d(1)(d)
Body guard services 561612 3d(1)(d) 205.93d(1)(d)
Guard dog services 561612 3d(1)(d) 205.93d(1)(d)
Guard services 561612 3d(1)(d) 205.93d(1)(d)
Parking security services 561612 3d(1)(d) 205.93d(1)(d)
Patrol services, security 561612 3d(1)(d) 205.93d(1)(d)
Personal protection services
(except security systems
services) 561612 3d(1)(d) 205.93d(1)(d)
Property protection services
(except armored car, security
systems) 561612 3d(1)(d) 205.93d(1)(d)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Protection services (except
armored car, security
systems), personal or
property 561612 3d(1)(d) 205.93d(1)(d)
Protective guard services 561612 3d(1)(d) 205.93d(1)(d)
Security guard services 561612 3d(1)(d) 205.93d(1)(d)
Security patrol services 561612 3d(1)(d) 205.93d(1)(d)
Armored car services 561613 3d(1)(d) 205.93d(1)(d)
Certified financial planners,
customized, fees paid by
client 523930 3d(1)(e) 205.93d(1)(e)
Financial investment advice
services, customized, fees
paid by client 523930 3d(1)(e) 205.93d(1)(e)
Financial planning services,
customized, fees paid by
client 523930 3d(1)(e) 205.93d(1)(e)
Investment advice consulting
services, customized, fees
paid by client 523930 3d(1)(e) 205.93d(1)(e)
Investment advice counseling
services, customized, fees
paid by client 523930 3d(1)(e) 205.93d(1)(e)
Investment advisory services,
customized, fees paid by
client 523930 3d(1)(e) 205.93d(1)(e)
Aircraft janitorial services 561720 3d(1)(f) 205.93d(1)(f)
Building cleaning services,
interior 561720 3d(1)(f) 205.93d(1)(f)
Building cleaning services,
janitorial 561720 3d(1)(f) 205.93d(1)(f)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Cleaning homes 561720 3d(1)(f) 205.93d(1)(f)
Cleaning offices 561720 3d(1)(f) 205.93d(1)(f)
Cleaning shopping centers 561720 3d(1)(f) 205.93d(1)(f)
Custodial services 561720 3d(1)(f) 205.93d(1)(f)
Deodorant servicing of rest
rooms 561720 3d(1)(f) 205.93d(1)(f)
Deodorizing services 561720 3d(1)(f) 205.93d(1)(f)
Housekeeping services (cleaning
services) 561720 3d(1)(f) 205.93d(1)(f)
Janitorial services 561720 3d(1)(f) 205.93d(1)(f)
Arborist services 561730 3d(1)(g) 205.93d(1)(g)
Cemetery plot care services 561730 3d(1)(g) 205.93d(1)(g)
Fertilizing lawns 561730 3d(1)(g) 205.93d(1)(g)
Garden maintenance services 561730 3d(1)(g) 205.93d(1)(g)
Hydroseeding services
(decorative, erosion control
purposes) 561730 3d(1)(g) 205.93d(1)(g)
Landscape care and maintenance
services 561730 3d(1)(g) 205.93d(1)(g)
Landscape contractors (except
construction) 561730 3d(1)(g) 205.93d(1)(g)
Landscape installation services 561730 3d(1)(g) 205.93d(1)(g)
Landscaping services (except
planning) 561730 3d(1)(g) 205.93d(1)(g)
Lawn care services (fertilizing,
mowing, seeding, spraying) 561730 3d(1)(g) 205.93d(1)(g)
Lawn fertilizing services 561730 3d(1)(g) 205.93d(1)(g)
Lawn maintenance services 561730 3d(1)(g) 205.93d(1)(g)
Lawn mowing services 561730 3d(1)(g) 205.93d(1)(g)
Lawn seeding services 561730 3d(1)(g) 205.93d(1)(g)
Lawn spraying services 561730 3d(1)(g) 205.93d(1)(g)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Line slash (rights of way)
maintenance services 561730 3d(1)(g) 205.93d(1)(g)
Maintenance of plants and shrubs
in buildings 561730 3d(1)(g) 205.93d(1)(g)
Mowing services (highway,
lawn, road strip) 561730 3d(1)(g) 205.93d(1)(g)
Ornamental tree and shrub
services 561730 3d(1)(g) 205.93d(1)(g)
Plant and shrub maintenance in
buildings 561730 3d(1)(g) 205.93d(1)(g)
Plant maintenance services 561730 3d(1)(g) 205.93d(1)(g)
Pruning services, ornamental
tree and shrub 561730 3d(1)(g) 205.93d(1)(g)
Seasonal property maintenance
services (snow plowing
in winter, landscaping during
other seasons) 561730 3d(1)(g) 205.93d(1)(g)
Seeding lawns 561730 3d(1)(g) 205.93d(1)(g)
Shrub services (bracing,
planting, pruning, removal,
spraying, surgery, trimming) 561730 3d(1)(g) 205.93d(1)(g)
Snow plowing services combined
with landscaping services
(seasonal property
maintenance services) 561730 3d(1)(g) 205.93d(1)(g)
Sod laying services 561730 3d(1)(g) 205.93d(1)(g)
Spraying lawns 561730 3d(1)(g) 205.93d(1)(g)
Tree and brush trimming,
overhead utility line 561730 3d(1)(g) 205.93d(1)(g)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Tree pruning services 561730 3d(1)(g) 205.93d(1)(g)
Tree removal services 561730 3d(1)(g) 205.93d(1)(g)
Tree services (bracing, planting,
pruning, removal, spraying,
surgery, trimming) 561730 3d(1)(g) 205.93d(1)(g)
Tree surgery services 561730 3d(1)(g) 205.93d(1)(g)
Tree trimming services 561730 3d(1)(g) 205.93d(1)(g)
Tropical plant maintenance 561730 3d(1)(g) 205.93d(1)(g)
Turf (except artificial)
installation services 561730 3d(1)(g) 205.93d(1)(g)
Weed control and fertilizing
services (except crop) 561730 3d(1)(g) 205.93d(1)(g)
Administrative management 561110 3d(1)(h) 205.93d(1)(h)
Business management services 561110 3d(1)(h) 205.93d(1)(h)
Executive management services 561110 3d(1)(h) 205.93d(1)(h)
Hotel management services
(except complete operation
of client's business) 561110 3d(1)(h) 205.93d(1)(h)
Management services (except
complete operation of
client's business) 561110 3d(1)(h) 205.93d(1)(h)
Managing offices of dentists 561110 3d(1)(h) 205.93d(1)(h)
Managing offices of physicians
and surgeons 561110 3d(1)(h) 205.93d(1)(h)
Managing offices of
professionals (dentists,
physicians, surgeons) 561110 3d(1)(h) 205.93d(1)(h)
Medical office management
services 561110 3d(1)(h) 205.93d(1)(h)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Motel management services (except
complete operation of client's
business) 561110 3d(1)(h) 205.93d(1)(h)
Office administration services 561110 3d(1)(h) 205.93d(1)(h)
Office management services 561110 3d(1)(h) 205.93d(1)(h)
Astrology services 812990 3d(1)(i)(i) 205.93d(1)(i)(i)
Baby shoe bronzing services 812990 3d(1)(i)(ii) 205.93d(1)(i)(ii)
Bail bonding services 812990 3d(1)(i)(iii)
205.93d(1)(i)(iii)
Balloon-o-gram services 812990 3d(1)(i)(iv) 205.93d(1)(i)(iv)
Blood pressure testing machine
concession operators, coin-
operated 812990 3d(1)(i)(v) 205.93d(1)(i)(v)
Bondsperson services 812990 3d(1)(i)(vi) 205.93d(1)(i)(vi)
Check room services 812990 3d(1)(i)(vii)
205.93d(1)(i)(vii)
Coin-operated personal service
machine (blood pressure,
lockers, photo booth, scale,
shoeshine) concession
operators 812990 3d(1)(i)(viii)
205.93d(1)(i)(viii)
Comfort station operation 812990 3d(1)(i)(ix) 205.93d(1)(i)(ix)
Concierge services 812990 3d(1)(i)(x) 205.93d(1)(i)(x)
Consumer buying services 812990 3d(1)(i)(xi) 205.93d(1)(i)(xi)
Credit card notification
services (lost or stolen
card reporting) 812990 3d(1)(i)(xii)
205.93d(1)(i)(xii)
Dating services 812990 3d(1)(i)(xiii)
205.93d(1)(i)(xiii)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Discount buying services 812990 3d(1)(i)(xiv)
205.93d(1)(i)(xiv)
Escort services, social 812990 3d(1)(i)(xv) 205.93d(1)(i)(xv)
Fortune-telling services 812990 3d(1)(i)(xvi)
205.93d(1)(i)(xvi)
Genealogical investigation 812990 3d(1)(i)(xvii)
205.93d(1)(i)(xvii)
House sitting services 812990 3d(1)(i)(xviii)
205.93d(1)(i)(xviii)
Introduction services, social 812990 3d(1)(i)(xix)
205.93d(1)(i)(xix)
Lockers, coin-operated, rental 812990 3d(1)(i)(xx) 205.93d(1)(i)(xx)
Numerology services 812990 3d(1)(i)(xxi)
205.93d(1)(i)(xxi)
Palm reading services 812990 3d(1)(i)(xxii)
205.93d(1)(i)(xxii)
Party planning services 812990 3d(1)(i)(xxiii)
205.93d(1)(i)(xxiii)
Pay telephone equipment
concession operators 812990 3d(1)(i)(xxiv)
205.93d(1)(i)(xxiv)
Personal fitness trainer 812990 3d(1)(i)(xxv)
205.93d(1)(i)(xxv)
Personal shopping services 812990 3d(1)(i)(xxvi)
205.93d(1)(i)(xxvi)
Photographic machine concession
operators, coin-operated
(photo booth) 812990 3d(1)(i)(xxvii)
205.93d(1)(i)(xxvii)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Phrenology services 812990 3d(1)(i)(xxviii)
205.93d(1)(i)(xxviii)
Porter services 812990 3d(1)(i)(xxix)
205.93d(1)(i)(xxix)
Psychic services 812990 3d(1)(i)(xxx)
205.93d(1)(i)(xxx)
Rest room operation 812990 3d(1)(i)(xxxi)
205.93d(1)(i)(xxxi)
Shoeshine services 812990 3d(1)(i)(xxxii)
205.93d(1)(i)(xxxii)
Singing telegram services 812990 3d(1)(i)(xxxiii)
205.93d(1)(i)(xxxiii)
Wedding chapels (except
churches) 812990 3d(1)(i)(xxxiv)
205.93d(1)(i)(xxxiv)
Wedding planning services 812990 3d(1)(i)(xxxv)
205.93d(1)(i)(xxxv)
Convention and visitors bureaus 561591 3d(1)(j) 205.93d(1)(j)
Convention bureaus 561591 3d(1)(j) 205.93d(1)(j)
Tourism bureaus 561591 3d(1)(j) 205.93d(1)(j)
Tourist information bureaus 561591 3d(1)(j) 205.93d(1)(j)
Visitors bureaus 561591 3d(1)(j) 205.93d(1)(j)
Airline reservation services 561599 3d(1)(j) 205.93d(1)(j)
Airline ticket offices 561599 3d(1)(j) 205.93d(1)(j)
Automobile clubs, road and
travel services 561599 3d(1)(j) 205.93d(1)(j)
Bus ticket offices 561599 3d(1)(j) 205.93d(1)(j)
Car rental reservation
services 561599 3d(1)(j) 205.93d(1)(j)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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Condominium time share
exchange services 561599 3d(1)(j) 205.93d(1)(j)
Cruise ship ticket office 561599 3d(1)(j) 205.93d(1)(j)
Hotel reservation services 561599 3d(1)(j) 205.93d(1)(j)
Motor travel clubs 561599 3d(1)(j) 205.93d(1)(j)
Railroad ticket offices 561599 3d(1)(j) 205.93d(1)(j)
Reservation (e.g., airline,
car rental, hotel, restaurant)
services 561599 3d(1)(j) 205.93d(1)(j)
Sports ticket offices 561599 3d(1)(j) 205.93d(1)(j)
Theatrical ticket offices 561599 3d(1)(j) 205.93d(1)(j)
Ticket (e.g., airline, bus,
cruise ship, sports,
theatrical) offices 561599 3d(1)(j) 205.93d(1)(j)
Ticket (e.g., airline, bus,
cruise ship, sports,
theatrical) sales offices 561599 3d(1)(j) 205.93d(1)(j)
Ticket (e.g., amusement,
sports, theatrical) agencies 561599 3d(1)(j) 205.93d(1)(j)
Ticket (e.g., amusement,
sports, theatrical) sales
agencies 561599 3d(1)(j) 205.93d(1)(j)
Ticket agencies, amusement 561599 3d(1)(j) 205.93d(1)(j)
Ticket agencies, sports 561599 3d(1)(j) 205.93d(1)(j)
Ticket agencies, theatrical 561599 3d(1)(j) 205.93d(1)(j)
Ticket offices for foreign
cruise ship companies 561599 3d(1)(j) 205.93d(1)(j)
Time share exchange services,
condominium 561599 3d(1)(j) 205.93d(1)(j)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Buses, scenic and sightseeing
operation 487110 3d(1)(k) 205.93d(1)(k)
Cable car, land, scenic and
sightseeing operation 487110 3d(1)(k) 205.93d(1)(k)
Carriage, horse-drawn,
operation 487110 3d(1)(k) 205.93d(1)(k)
Cog railway, scenic and
sightseeing, operation 487110 3d(1)(k) 205.93d(1)(k)
Horse-drawn carriage operation 487110 3d(1)(k) 205.93d(1)(k)
Monorail, scenic and
sightseeing, operation 487110 3d(1)(k) 205.93d(1)(k)
Railroad transportation, scenic
and sightseeing 487110 3d(1)(k) 205.93d(1)(k)
Railroad, scenic and
sightseeing, operation 487110 3d(1)(k) 205.93d(1)(k)
Railway transportation, scenic
and sightseeing 487110 3d(1)(k) 205.93d(1)(k)
Scenic and sightseeing
excursions, land 487110 3d(1)(k) 205.93d(1)(k)
Sightseeing bus operation 487110 3d(1)(k) 205.93d(1)(k)
Sightseeing operation,
human-drawn vehicle 487110 3d(1)(k) 205.93d(1)(k)
Steam train excursions 487110 3d(1)(k) 205.93d(1)(k)
Tour bus, scenic and
sightseeing, operation 487110 3d(1)(k) 205.93d(1)(k)
Tracked vehicle sightseeing
operation 487110 3d(1)(k) 205.93d(1)(k)
Trolley, scenic and
sightseeing, operation 487110 3d(1)(k) 205.93d(1)(k)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Airboat (i.e., swamp buggy)
operation 487210 3d(1)(k) 205.93d(1)(k)
Boat, fishing charter,
operation 487210 3d(1)(k) 205.93d(1)(k)
Charter fishing boat
operation 487210 3d(1)(k) 205.93d(1)(k)
Dinner cruises 487210 3d(1)(k) 205.93d(1)(k)
Excursion boat operation 487210 3d(1)(k) 205.93d(1)(k)
Fishing boat charter operation 487210 3d(1)(k) 205.93d(1)(k)
Harbor sightseeing tours 487210 3d(1)(k) 205.93d(1)(k)
Hovercraft sightseeing operation 487210 3d(1)(k) 205.93d(1)(k)
Scenic and sightseeing
excursions, water 487210 3d(1)(k) 205.93d(1)(k)
Sightseeing boat operation 487210 3d(1)(k) 205.93d(1)(k)
Swamp buggy operation 487210 3d(1)(k) 205.93d(1)(k)
Whale watching excursions 487210 3d(1)(k) 205.93d(1)(k)
Aerial cable car, scenic and
sightseeing, operation 487990 3d(1)(k) 205.93d(1)(k)
Aerial tramway, scenic and
sightseeing, operation 487990 3d(1)(k) 205.93d(1)(k)
Glider excursions 487990 3d(1)(k) 205.93d(1)(k)
Helicopter ride, scenic and
sightseeing, operation 487990 3d(1)(k) 205.93d(1)(k)
Hot air balloon ride, scenic
and sightseeing, operation 487990 3d(1)(k) 205.93d(1)(k)
Scenic and sightseeing
excursions, aerial 487990 3d(1)(k) 205.93d(1)(k)
Tramway, aerial, scenic and
sightseeing operation 487990 3d(1)(k) 205.93d(1)(k)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Alpine skiing facilities
without accommodations 713920 3d(1)(l) 205.93d(1)(l)
Cross country skiing
facilities without
accommodations 713920 3d(1)(l) 205.93d(1)(l)
Downhill skiing facilities
without accommodations 713920 3d(1)(l) 205.93d(1)(l)
Four season ski resorts
without accommodations 713920 3d(1)(l) 205.93d(1)(l)
Ski lift and tow operators 713920 3d(1)(l) 205.93d(1)(l)
Ski resorts without
accommodations 713920 3d(1)(l) 205.93d(1)(l)
Skiing facilities, cross
country, without
accommodations 713920 3d(1)(l) 205.93d(1)(l)
Skiing facilities, downhill,
without accommodations 713920 3d(1)(l) 205.93d(1)(l)
Tour operators (arranging and
assembling tours) 561520 3d(1)(m) 205.93d(1)(m)
Travel tour operators 561520 3d(1)(m) 205.93d(1)(m)
Wholesale tour operators 561520 3d(1)(m) 205.93d(1)(m)
Bonded warehousing, general
merchandise 493110 3d(1)(n) 205.93d(1)(n)
General warehousing and
storage 493110 3d(1)(n) 205.93d(1)(n)
Private warehousing and
storage, general merchandise 493110 3d(1)(n) 205.93d(1)(n)
Public warehousing and
storage (except self
storage), general
merchandise 493110 3d(1)(n) 205.93d(1)(n)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Warehousing (including
foreign trade zones), general
merchandise 493110 3d(1)(n) 205.93d(1)(n)
Warehousing and storage, general
merchandise 493110 3d(1)(n) 205.93d(1)(n)
Apparel folding and packaging
services 561910 3d(1)(o) 205.93d(1)(o)
Blister packaging services 561910 3d(1)(o) 205.93d(1)(o)
Cosmetic kit assembling and
packaging services 561910 3d(1)(o) 205.93d(1)(o)
Folding and packaging services,
textile and apparel 561910 3d(1)(o) 205.93d(1)(o)
Gift wrapping services 561910 3d(1)(o) 205.93d(1)(o)
Kit assembling and packaging
services 561910 3d(1)(o) 205.93d(1)(o)
Labeling services 561910 3d(1)(o) 205.93d(1)(o)
Mounting merchandise on cards 561910 3d(1)(o) 205.93d(1)(o)
Packaging services (except
packing and crating for
transportation) 561910 3d(1)(o) 205.93d(1)(o)
Product sterilization and
packaging services 561910 3d(1)(o) 205.93d(1)(o)
Shrink wrapping services 561910 3d(1)(o) 205.93d(1)(o)
Skin blister packaging services 561910 3d(1)(o) 205.93d(1)(o)
Textile folding and packaging 561910 3d(1)(o) 205.93d(1)(o)
Decorating consulting
services, interior 541410 3d(1)(p) 205.93d(1)(p)
Interior decorating consultant 541410 3d(1)(p) 205.93d(1)(p)
Interior decorating consulting 541410 3d(1)(p) 205.93d(1)(p)
Interior design consulting 541410 3d(1)(p) 205.93d(1)(p)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Interior design services 541410 3d(1)(p) 205.93d(1)(p)
Interior designer services 541410 3d(1)(p) 205.93d(1)(p)
Automobile industrial design 541420 3d(1)(p) 205.93d(1)(p)
Furniture design services 541420 3d(1)(p) 205.93d(1)(p)
Handtool industrial design
services 541420 3d(1)(p) 205.93d(1)(p)
Industrial design consulting 541420 3d(1)(p) 205.93d(1)(p)
Industrial design services 541420 3d(1)(p) 205.93d(1)(p)
Packaging industrial design 541420 3d(1)(p) 205.93d(1)(p)
Tool industrial design services 541420 3d(1)(p) 205.93d(1)(p)
Art services, commercial 541430 3d(1)(p) 205.93d(1)(p)
Art services, graphic 541430 3d(1)(p) 205.93d(1)(p)
Art studios, commercial 541430 3d(1)(p) 205.93d(1)(p)
Artists, independent commercial 541430 3d(1)(p) 205.93d(1)(p)
Artists, independent graphic 541430 3d(1)(p) 205.93d(1)(p)
Artists, independent medical 541430 3d(1)(p) 205.93d(1)(p)
Commercial art services 541430 3d(1)(p) 205.93d(1)(p)
Commercial artists, independent 541430 3d(1)(p) 205.93d(1)(p)
Commercial illustration
services 541430 3d(1)(p) 205.93d(1)(p)
Commercial illustrators,
independent 541430 3d(1)(p) 205.93d(1)(p)
Communication design services,
visual 541430 3d(1)(p) 205.93d(1)(p)
Corporate identification (logo)
design services 541430 3d(1)(p) 205.93d(1)(p)
Graphic art and related design
services 541430 3d(1)(p) 205.93d(1)(p)
Graphic artists, independent 541430 3d(1)(p) 205.93d(1)(p)
Graphic design services 541430 3d(1)(p) 205.93d(1)(p)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Illustrators, independent
commercial 541430 3d(1)(p) 205.93d(1)(p)
Medical art services 541430 3d(1)(p) 205.93d(1)(p)
Medical artists, independent 541430 3d(1)(p) 205.93d(1)(p)
Medical illustration services 541430 3d(1)(p) 205.93d(1)(p)
Medical illustrators,
independent 541430 3d(1)(p) 205.93d(1)(p)
Silk screen design services 541430 3d(1)(p) 205.93d(1)(p)
Studios, commercial art 541430 3d(1)(p) 205.93d(1)(p)
Clothing design services 541490 3d(1)(p) 205.93d(1)(p)
Costume design services (except
independent theatrical costume
designers) 541490 3d(1)(p) 205.93d(1)(p)
Fashion design services 541490 3d(1)(p) 205.93d(1)(p)
Fashion designer services 541490 3d(1)(p) 205.93d(1)(p)
Float design services 541490 3d(1)(p) 205.93d(1)(p)
Fur design services 541490 3d(1)(p) 205.93d(1)(p)
Jewelry design services 541490 3d(1)(p) 205.93d(1)(p)
Lighting design services 541490 3d(1)(p) 205.93d(1)(p)
Shoe design services 541490 3d(1)(p) 205.93d(1)(p)
Textile design services 541490 3d(1)(p) 205.93d(1)(p)
Cab (taxi) services 485310 3d(1)(q) 205.93d(1)(q)
Taxicab dispatch services 485310 3d(1)(q) 205.93d(1)(q)
Taxicab fleet operators 485310 3d(1)(q) 205.93d(1)(q)
Taxicab organizations 485310 3d(1)(q) 205.93d(1)(q)
Taxicab owner-operators 485310 3d(1)(q) 205.93d(1)(q)
Taxicab services 485310 3d(1)(q) 205.93d(1)(q)
Automobile rental with driver
(except shuttle service,
taxis) 485320 3d(1)(q) 205.93d(1)(q)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Hearse rental with driver 485320 3d(1)(q) 205.93d(1)(q)
Limousine services (except
shuttle services) 485320 3d(1)(q) 205.93d(1)(q)
Limousines for hire with
driver (except taxis) 485320 3d(1)(q) 205.93d(1)(q)
Luxury automobiles for hire
with driver (except taxis) 485320 3d(1)(q) 205.93d(1)(q)
Passenger limousine rental with
driver (except shuttle
service, taxi) 485320 3d(1)(q) 205.93d(1)(q)
Passenger van rental with
driver (except shuttle
service, taxi) 485320 3d(1)(q) 205.93d(1)(q)
Air courier services (except
establishments operating
under a universal service
obligation) 492110 3d(1)(r) 205.93d(1)(r)
Courier services (intercity
network) (except
establishments operating
under a universal service
obligation) 492110 3d(1)(r) 205.93d(1)(r)
Express delivery services
(except establishments
operating under a universal
service obligation) 492110 3d(1)(r) 205.93d(1)(r)
Local letter and parcel
delivery services as
part of intercity courier
network 492110 3d(1)(r) 205.93d(1)(r)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Alcoholic beverage delivery
service 492210 3d(1)(r) 205.93d(1)(r)
Bicycle courier 492210 3d(1)(r) 205.93d(1)(r)
Delivery service (except as
part of intercity carrier
network, or US Postal
Service) 492210 3d(1)(r) 205.93d(1)(r)
Grocery delivery services
(independent from grocery
store) 492210 3d(1)(r) 205.93d(1)(r)
Local letter and parcel
delivery services (except
as part of intercity
carrier network or US Postal
Service) 492210 3d(1)(r) 205.93d(1)(r)
Messenger service 492210 3d(1)(r) 205.93d(1)(r)
Restaurant meals delivery
services (independent from
restaurant delivery
services) 492210 3d(1)(r) 205.93d(1)(r)
Aesthetician (skin care)
services 812112 3d(1)(s) 205.93d(1)(s)
Facial salons 812112 3d(1)(s) 205.93d(1)(s)
Make-up (except permanent)
salons 812112 3d(1)(s) 205.93d(1)(s)
Manicure and pedicure salons 812113 3d(1)(s) 205.93d(1)(s)
Manicurist services 812113 3d(1)(s) 205.93d(1)(s)
Nail salons 812113 3d(1)(s) 205.93d(1)(s)
Pedicure and manicure salons 812113 3d(1)(s) 205.93d(1)(s)
Pedicurist services 812113 3d(1)(s) 205.93d(1)(s)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Diet centers, non-medical 812191 3d(1)(s) 205.93d(1)(s)
Diet workshops 812191 3d(1)(s) 205.93d(1)(s)
Weight loss centers,
non-medical 812191 3d(1)(s) 205.93d(1)(s)
Weight reducing centers,
non-medical 812191 3d(1)(s) 205.93d(1)(s)
Baths, steam or turkish 812199 3d(1)(s) 205.93d(1)(s)
Color consulting services
(personal care services) 812199 3d(1)(s) 205.93d(1)(s)
Day spas 812199 3d(1)(s) 205.93d(1)(s)
Depilatory (hair removal)
salons 812199 3d(1)(s) 205.93d(1)(s)
Ear piercing services 812199 3d(1)(s) 205.93d(1)(s)
Electrolysis (hair removal)
salons 812199 3d(1)(s) 205.93d(1)(s)
Make-up salons, permanent 812199 3d(1)(s) 205.93d(1)(s)
Massage parlors 812199 3d(1)(s) 205.93d(1)(s)
Saunas 812199 3d(1)(s) 205.93d(1)(s)
Scalp treating services 812199 3d(1)(s) 205.93d(1)(s)
Steam baths 812199 3d(1)(s) 205.93d(1)(s)
Sun tanning salons 812199 3d(1)(s) 205.93d(1)(s)
Tanning salons 812199 3d(1)(s) 205.93d(1)(s)
Tattoo parlors 812199 3d(1)(s) 205.93d(1)(s)
Turkish bathhouses 812199 3d(1)(s) 205.93d(1)(s)
Turkish baths 812199 3d(1)(s) 205.93d(1)(s)
Shoe repair N/A 3d(1)(t) 205.93d(1)(t)
Appliances - repair,
maintenance or replacement N/A 3d(1)(t) 205.93d(1)(t)
Computer and peripherals -
repair, maintenance or
replacement N/A 3d(1)(t) 205.93d(1)(t)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Tools - repair, maintenance
or replacement N/A 3d(1)(t) 205.93d(1)(t)
Clothing - repair, maintenance
or replacement N/A 3d(1)(t) 205.93d(1)(t)
Electronics - repair,
maintenance or replacement N/A 3d(1)(t) 205.93d(1)(t)
Typewriters - repair,
maintenance or replacement N/A 3d(1)(t) 205.93d(1)(t)
Office machinery - repair,
maintenance or replacement N/A 3d(1)(t) 205.93d(1)(t)
Watch and jewelry - repair,
maintenance or replacement N/A 3d(1)(t) 205.93d(1)(t)
Alarm system monitoring 561621 3d(1)(u) 205.93d(1)(u)
Alarm systems sales combined
with installation, repair,
or monitoring services 561621 3d(1)(u) 205.93d(1)(u)
Burglar alarm monitoring 561621 3d(1)(u) 205.93d(1)(u)
Burglar alarm sales combined
with installation, repair,
or monitoring services 561621 3d(1)(u) 205.93d(1)(u)
Fire alarm monitoring 561621 3d(1)(u) 205.93d(1)(u)
Fire alarm sales combined
with installation, repair,
or monitoring services 561621 3d(1)(u) 205.93d(1)(u)
Security alarm systems sales
combined with installation,
repair, or monitoring 561621 3d(1)(u) 205.93d(1)(u)
Security system monitoring 561621 3d(1)(u) 205.93d(1)(u)
Locksmith services 561622 3d(1)(u) 205.93d(1)(u)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Locksmith services with or
without sales of locking
devices, safes, and
security vaults 561622 3d(1)(u) 205.93d(1)(u)
Locksmith shops 561622 3d(1)(u) 205.93d(1)(u)
Desktop publishing services
(document preparation) 561410 3d(1)(v) 205.93d(1)(v)
Dictation services 561410 3d(1)(v) 205.93d(1)(v)
Document preparation
services 561410 3d(1)(v) 205.93d(1)(v)
Document transcription
services 561410 3d(1)(v) 205.93d(1)(v)
Editing services 561410 3d(1)(v) 205.93d(1)(v)
Letter writing services 561410 3d(1)(v) 205.93d(1)(v)
Proofreading services 561410 3d(1)(v) 205.93d(1)(v)
Radio transcription services 561410 3d(1)(v) 205.93d(1)(v)
Resume writing services 561410 3d(1)(v) 205.93d(1)(v)
Secretarial services 561410 3d(1)(v) 205.93d(1)(v)
Stenographic services (except
court or stenographic
reporting) 561410 3d(1)(v) 205.93d(1)(v)
Transcription services 561410 3d(1)(v) 205.93d(1)(v)
Typing services 561410 3d(1)(v) 205.93d(1)(v)
Word processing services 561410 3d(1)(v) 205.93d(1)(v)
Equity real estate investment
trusts (REITs) primarily
leasing miniwarehouses
and self-storage units 531130 3d(1)(w) 205.93d(1)(w)
Lessors of miniwarehouses 531130 3d(1)(w) 205.93d(1)(w)
Lessors of self storage units 531130 3d(1)(w) 205.93d(1)(w)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Miniwarehouse rental or
leasing 531130 3d(1)(w) 205.93d(1)(w)
Real estate rental or
leasing of miniwarehouses
and self-storage units 531130 3d(1)(w) 205.93d(1)(w)
Self-storage unit rental
or leasing 531130 3d(1)(w) 205.93d(1)(w)
Self-storage warehousing 531130 3d(1)(w) 205.93d(1)(w)
U-lock storage 531130 3d(1)(w) 205.93d(1)(w)
Warehousing, self storage 531130 3d(1)(w) 205.93d(1)(w)
Intrastate telephone, telegraph,
leased wire, and other similar
communications, including local
telephone exchange and long
distance telephone service that
both originates and terminates
in this state, and telegraph,
private line, and teletypewriter
service between places in
this state, but excluding
telephone service by switchboards,
concentrator-identifiers,
interoffice circuitry and
their accessories for
telephone answering service,
and directory advertising
proceeds N/A 3a(1)(a) 205.93a(1)(a)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
===========================================================================
Rooms or lodging furnished by
hotelkeepers, motel
operators, and other persons
furnishing accommodations
that are available to the
public on the basis of a
commercial and business
enterprise, irrespective of
whether or not membership is
required for use of the
accommodations, except rooms
and lodging rented for a
continuous period of more
than 1 month, and
accommodations furnished
by hospitals or nursing
homes. N/A 3a(1)(b) 205.93a(1)(b)
Interstate telephone
communications (except as
provided in section 3b of the
Act) that either originate
or terminate in this state
and for which the charge for
the service is billed to a
service address in this state
or phone number by the
provider either within or
outside this state, including
calls between this state and
any place within or without
the United States of America
outside of this state;
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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but NOT including wide
area telecommunication
service or a similar
type service, an 800 prefix
service or similar type
service, an interstate
private network and
related usage charges, or
an international call
either inbound or outbound. N/A 3a(1)(c) 205.93a(1)(c)
Laundering or cleaning of
textiles under a sale,
rental, or service agreement
with a term of at least
5 days. This subdivision
does not apply to the
laundering or cleaning of
textiles used by a
restaurant or retail
sales business. N/A 3a(1)(d) 205.93a(1)(d)
Transmission and distribution
of electricity, whether
the electricity is purchased
from the delivering utility
or from another provider,
if the sale is made to the
consumer or user of the
electricity for consumption
or use rather than for
resale. N/A 3a(1)(e) 205.93a(1)(e)
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2007 Michigan Services Tax Table compiled by the law firm of Arborlaw PLC
http://arborlaw.biz/blog/services-tax Copyright 2007 (734) 668-4646
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For manufacturers of items
fixed to property (tooling,
industrial fixtures), the
direct production costs and
materials costs of the
items, as well as the labor
to manufacture, fabricate,
install and assemble the
items. N/A 3a(1)(f),(g) 205.93a(1)(f),(g)
