Michigan Online Research Tool Exempt from Use Tax

May 2014

Overview

On May 13, 2014, in an unpublished decision, the Michigan Court of Appeals held via summary disposition that an online tax research tool was not subject to use tax since the taxpayer was in the business of selling an information service and not taxable prewritten computer software.  

Companies purchasing or selling online information services in Michigan should review whether such transactions are currently being taxed.

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