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It covers general exemption rules for sales to schools for their own use, storage, or consumption, and the contrasting treatment for taxable retail sales. The presentation also addresses exemptions for purchases not for resale, resale transactions using a Michigan “Certificate of Exemption,” treatment of construction materials and installation versus construction activity, and practical requirements such as sales tax licensing and fundraising exemptions tied to annual thresholds and school sites.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sales-tax-obligations-of-michigan-public-schools-michigan-school-business-officials-annual-conference-april-23-2026/303598/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sales-tax-obligations-of-michigan-public-schools-michigan-school-business-officials-annual-conference-april-23-2026/303598.png","ImageObject",442,249,{"name":88,"@type":89},"Ben ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When are retail purchases by a Michigan public school generally exempt from sales tax?","Question",{"text":108,"@type":109},"Retail sales to a public school for its own use, storage, or consumption are generally exempt, while retail sales made by a public school are generally subject to sales tax. The presentation also notes exceptions that may apply for specific types of sales.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What documentation is required when a public school makes an exempt purchase not for resale?",{"text":113,"@type":109},"For an exemption on sales of tangible personal property not for resale, the public school should inform the vendor that the purchase is exempt and provide a completed “Certificate of Exemption” (Michigan Treasury Form 3372).",{"name":115,"@type":106,"acceptedAnswer":116},"How does the presentation distinguish construction materials and installation for sales/use tax treatment?",{"text":117,"@type":109},"The presentation states that installation by a person engaged in installing tangible personal property is not subject to sales/use tax, while construction materials are subject when purchased for use by a person constructing, altering, repairing, or improving real estate solely to affix the property to the public school’s real estate.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303598,1790528968,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":20,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":47},2336478951081,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Sales Tax Obligations of Michigan Public Schools  \nMichigan School Business Officials 2026 Annual Conference  \nApril 23, 2026  \nJames M. Crowley, Esq.  \nMiller, Canfield, Paddock and Stone, PLC  \n150 West Jefferson Avenue, Suite 2500 Detroit, Michigan 48226  \n(313) 496-7606 (o); (248) 561-7188 (M)  \n[crowley@millercanfield.com](crowley@millercanfield.com)  \nU N I T E D  \nS T A T E S  \nC A N A D A  \nM E X I C O  \nP O L A N D  \nC H I N A  \nQ A T A R  \nU K R A I N E  \n2  \nMichigan Sales Tax  \nThis presentation will discuss generally the obligations of a Michigan public school under the Michigan General Sales Tax Act, Act 167 , Public Acts of Michigan, 1933 , as amended (the “Act”)  \nThe Act imposes a tax on retail sales of tangible personal property at a rate of 6% of the seller’s gross proceeds from the sale.  \nUnder the Act retail sales to a public school for their own use, storage or consumption are generally exempt from sales tax and retail sales made by a public school are generally subject to sales tax.  \nHowever, exceptions apply for various types of sales made by public schools .  \nSales to a Public School  \nSales NOT for Resale  \nUnder the Act a sale of tangible personal property not for resale to a Michigan public school is exempt from the sales tax if:  \n1. the income or benefit from the use of the property does not inure, in whole or in part, to an individual or private entity, directly or indirectly; and  \n2. the activities of the public school are carried on exclusively for the benefit of the public at large and are not limited to the advantage, interests, and benefits of its members or any restricted group.  \nUnder the above exemption the public school should inform the vendor(s) that the purchase is exempt and provide the vendor(s) with a completed “Certificate of Exemption” (Michigan Treasury Form 3372) .  \nSee Revenue Administrative Bulletin 2022-19  \n3  \nSales To a Public School for Resale  \nSales for Resale  \nUnder the Act a “sale at retail” or “retail sale” means a sale of tangible personal property for any purpose other than resale.  \nTherefore, items purchased for resale would be exempt from the sales tax. Under this exemption the public school should inform the vendor(s) that it is purchasing such items for resale and provide the vendor(s) with a completed “Certificate of Exemption” (Michigan Treasury Form 3372).  \nSee Revenue Administrative Bulletin 2022-19  \nConstruction Materials  \nWith regard to the exemption applicable to a public school, a common question which arises is the treatment of construction material purchased by an outside contractor performing a construction/improvement project for the public school.  \nUnder the Act, a “sale at retail” also includes sales of tangible personal property to contractors in their trade or business. Thus, under the Act, a contractor performing services for a public school would pay the Michigan sales taxon the material it purchases to complete the construction/improvement project. There is no exemption under the Act based on the fact the contractor is performing the construction services for a public school.  \nIt has been suggested that a public school could save the sales tax on the purchase of construction materials for use by a contractor in a construction project by purchasing said material directly. The problem with this strategy is that technically, the material purchased by the public school is not a sale at retail and is not for use or consumption by the public school but is for use and consumption by the contractor.  \nSee Revenue Administrative Bulletin 2025-18  \n5  \nof Construction Materials v  Installation of Equipment  \n6  \nInstallation NOT Subject to the Sales/Use Tax:  \nTangible personal property purchased by a public school for its use and installed by a person engaged in the business of installing tangible personal property.  \nConstruction Materials Subject to the Sales/Use Tax:  \nTangible personal property purchased by the public school used by ","cbCaieWf7v1EIl1v","https://ap.wps.com/l/cbCaieWf7v1EIl1v","pdf",1657321,"English","# Sales Tax Obligations of Michigan Public Schools\n## General Sales Tax Act overview (Act 167)\n## Sales to a public school: own use vs subject to tax\n## Sales NOT for resale: exemption criteria and documentation\n## Sales for resale: definition, exemption, and Certificate of Exemption\n## Construction materials: contractor purchases and installation vs construction\n## Sales by a public school: remitting tax and obtaining a license\n## Fundraising exemption: $10,000 first-sales rule and $25,000 thresholds\n## Exemptions: textbooks and food/beverages","[{\"question\":\"When are retail purchases by a Michigan public school generally exempt from sales tax?\",\"answer\":\"Retail sales to a public school for its own use, storage, or consumption are generally exempt, while retail sales made by a public school are generally subject to sales tax. The presentation also notes exceptions that may apply for specific types of sales.\"},{\"question\":\"What documentation is required when a public school makes an exempt purchase not for resale?\",\"answer\":\"For an exemption on sales of tangible personal property not for resale, the public school should inform the vendor that the purchase is exempt and provide a completed “Certificate of Exemption” (Michigan Treasury Form 3372).\"},{\"question\":\"How does the presentation distinguish construction materials and installation for sales/use tax treatment?\",\"answer\":\"The presentation states that installation by a person engaged in installing tangible personal property is not subject to sales/use tax, while construction materials are subject when purchased for use by a person constructing, altering, repairing, or improving real estate solely to affix the property to the public school’s real estate.\"}]","Sales Tax Obligations of Michigan Public Schools - Michigan School Business Officials Annual Conference - April 23, 2026 | PDF",1789805589]