Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Revenue Administrative Bulletin 1988-40
Approved: June 10, 1988
SALES TAX - AUTOMOTIVE EMISSIONS TESTING
(Replaces Position Paper SUW 84-007)
RAB-88-40. The cost of automotive emissions testing, when added to the cost of a vehicle offered for sale by a dealer, is subject to sales tax as part of the gross proceeds of that sale.
"Gross proceeds" is defined in Act [167 of the Public Acts of 1933, as amended, (General Sales Tax Act) as being:
"..amount received in money, credits, subsidies, property, or other money's worth in consideration of a sale at retail within this state, without deduction on account of the cost of property sold, the cost of materials used, the cost of labor or service purchased..."