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.
