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TAX OUTLINE    TAX DESCRIPTIONS

CLASSIFICATION OF MICHIGAN TAXES The Michigan system of state and local taxes contains 48 elements, including 32 identifiable taxes imposed by the state for its own use and 16 taxes imposed by or for local governments. In this report, state and local taxes are classified according to the basis of taxation: Income Taxes -- directly on or measured by the income of individuals; Business Privilege Taxes -- on the privilege of doing business in Michigan; Sales-Related Taxes -- on general retail sales and on transactions involving specific goods; Property Taxes -- on property or in lieu of property taxes; Transportation Taxes -- on the direct users of transportation facilities. Introduction     Tax Descriptions State Taxes - black header Local Taxes - brown header Income Personal Income Tax       Uniform City Income Tax Business Michigan Business Tax   Privilege Unemployment Insurance Tax     Quality Assurance Assessment Tax     Foreign Insurance Company Retaliatory Tax     Oil & Gas Severance Tax     State Casino Gaming Tax     9-1-1 Service Tax     Corporate Organization Tax     Horse Race Wagering Tax       Local Casino Gaming Taxes Sales-Related Sales Tax     Use Tax     Tobacco Products Tax     Liquor Markup     Liquor Taxes     Beer Tax     Wine Tax     Mixed Spirits Tax     Airport Parking Excise Tax       Accommodations (Hotel-Motel) Taxes     Convention and Tourism Marketing Fees     Stadium & Convention Facility Taxes     Uniform City Utility Users Tax Property State Real Estate Transfer Tax     State Education Tax     Estate Tax     Utility Property Tax       General Property Tax     Ad Valorem Special Assessments     Industrial Facilities Tax     Mobile Home Trailer Coach Tax     Obsolete Properties Tax     Neighborhood Enterprise Zone    Facilities Tax     Enterprise Zone Facilities Tax     Commercial Rehabilitation Tax     Low Grade Iron Ore Specific Tax     County Real Estate Transfer Tax     Commercial Forest Tax     Technology Park Facilities Tax Transportation Motor Vehicle Registration Tax     Gasoline Tax     Diesel Fuel Tax     Liquefied Petroleum Gas Tax     Motor Carrier Fuel Tax     Watercraft Registration Tax     Aviation Gasoline Tax     Motor Carrier Single State Registration Tax     Snowmobile Registration Tax     Aircraft Weight Tax   Glossary Tax Law Changes Collections from Major Taxes