The Michigan Department of Treasury properly estimated the sales tax liability of a company that owns oil change centers because it filed to properly itemize untaxed labor charges, a state appeals court affirmed.
Sav-Time Inc., which operates two oil change and car maintenance facilities in Saginaw, Mich., claimed significant sales tax exemptions for labor charges associated with its services. The tax department was right to deny exemptions of more than $955,000 and impose an additional $57,000 in sales tax liability for 2015 to 2018 because the company used inconsistent reporting methods for calculating gross sales, the Michigan Court of Appeals ...