Mich. Admin. Code R. 207.122
Current through Vol. 24-19, November 1, 2024
Rule 2. A charge for a transaction that is paid by an entity other than the person for whom the parking was provided, such as a hotel, restaurant, or retail store, is subject to the excise tax. The person engaged in the business of providing an airport parking facility may reimburse himself or herself for the tax imposed upon the charge for the transaction paid by another from the person who pays the validated parking.
Mich. Admin. Code R. 207.122