ASA Michigan is working to reverse a decades old regulation that has caused numerous challenges over the years when returning or exchanging cores. Michigan Public Act 167 of 1933 requires a repair facility or customer to pay sales tax on the parts core regardless of whether the core is kept, returned for refund or exchanged at time of sale.
Michigan Senate Bill 991 would change that requirement and bring it inline with practice in most other states. The bill would amend the General Sales Tax Act to exclude from taxation a core charge attributable to a recycling fee, deposit, or
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