Chapter 2. Accounting Services
Section 2.8. Accounts Receivable

2.8.2.2. Rentals Subject to Use Tax

According to the State of Michigan General Sales and Use Tax Rules and Regulations, November, 1976, rental of the following items is taxable:

1. Caps and gowns.



2. Equipment such as:



1. Alpine (downhill) skiing equipment.



2. Bowling shoes



3. Golf clubs and carts



4. Nordic (cross-country) skiing equipment



5. Miscellaneous rental equipment




3. Guest rooms in the Residence Halls, Memorial Union, Ford Forestry Center, and MTU Apartments, when the duration of stay by an occupant is less than 30 consecutive days. Room services properly chargeable to accounts for seminars, conferences, and non-credit courses conducted by Educational Opportunities must include a charge for sales tax.



4. Long distance telephone calls, when reimbursed.



5. Refrigerators

This list is not all inclusive. For questionable items, please consult Accounting Services.