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Report 305, ( July 1992 ) 14 pages

Issues Relative to the Constitutionality of Local Sales Taxation in Michigan

Examined Public Act 180 of 1991 which authorized selected units of local government to impose taxes on hotel rooms, automobile rentals, and restaurant meals, the latter of which appeared indistinguishable from a sales tax. Examined the constitutionality of local sales taxes in light of constitutional provisions and case law.
Report 305, ( July 1992 ) 14 pages

Issues Relative to the Constitutionality of Local Sales Taxation in Michigan

Examined Public Act 180 of 1991 which authorized selected units of local government to impose taxes on hotel rooms, automobile rentals, and restaurant meals, the latter of which appeared indistinguishable from a sales tax. Examined the constitutionality of local sales taxes in light of constitutional provisions and case law.

Stay informed of new research published and other Citizens Research Council news.
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