2008 Alerts:

2007 Bottle Deposit Fund Reimbursement Forms due on or before June 1, 2008.

[January, 2008]  Under P.A. 148 of 1989, Michigan retailers and dealers who sell beverages in returnable containers can request compensation for a small portion of the costs for handling empty containers.  Any excess of deposits collected over refunds made by manufacturers and distributors in paid annually to the Bottle Deposit Fund within the Michigan Department of Treasury.  Seventy-five percent of those funds are deposited into the Cleanup and Redevelopment Trust fund and 25% are apportioned among retailers based on the number of returnable containers redeemed each year. 

The payment is based on the number of empty returnable containers handled in a calendar year. Payment amounts will be known after Treasury determines how much money is available.  Treasury will begin issuing checks after August 1.

To qualify for a portion of these funds, retailers must file a Request for Bottle Deposit Fund Reimbursement (Form 2196) on or before June 1, 2008.  Reports postmarked after June 1 will not be honored.  Back to Top

WHERE TO GET FORM 2196:

For your convenience, a copy of Form 2196 is attached.  This form can also be found in the Sales and Use Tax Booklet sent to you or your accountant.  Form 2196, along with many other tax forms, can now be completed on-line for printing and mailing.  Visit the 2006 Sales & Use Tax Forms Page of Treasury’s website for more information.  Back to Top

2007 Alerts:

NFIB/MI Releases New Michigan Business Tax (MBT) Estimator© Version 7.5 Surcharge Edition

[December 18, 2007]  The new NFIB Michigan Business Tax (MBT) Plan Estimator is an Excel 2003 spreadsheet based program. Its purpose is to allow users to estimate tax liability under the new Michigan Business Tax (MBT) that replaces the previous Michigan Single Business Tax (SBT).

Version 7.5 is an update to reflect the passage of legislation in December of 2007 that applied a surcharge to the MBT to replace revenue from a repeal of the services tax. On the first worksheet, the "Data Entry - Summary" sheet, the MBT surcharge amount is shown below the MBT and Alternative Profits Tax (APT) calculation area.

The upper original Data Entry - Summary worksheet with the MBT and APT calculation area, was left unchanged to allow a comparison of the original MBT and the surcharged MBT.

A new worksheet titled "Surcharge" was added to calculate the surcharge. The surcharge rate is 21.99%, however, the total surcharge liability to a taxpayer is capped for each tax year at $6,000,000. Since there are less than a dozen taxpayers in the state that would reach the capped liability, this version does not include the cap in the calculation.

Taxpayers that qualify for the APT method of filing will be exempt from the surcharge in most circumstances. This is because the APT credit is determined by subtracting the total APT tax liability from the total surcharged MBT liability. This method of credit calculation zeroes out the surcharge. The exception are those taxpayers between the APT threshold limits because the APT credit is reduced as a taxpayer moves from the lower to the maximum threshold amounts. The threshold ranges are: Owner Income $160K - 180K, Gross Receipts $19 - 20 million. The Adjusted Business Income threshold has no range and is $1.3 million.

Version 7.5 also updates the MBT Information Tabbed worksheet to reflect changes from the surcharge legislation.

More information:

The spreadsheet is intended to give the average in-state Michigan business an approximation of tax liability under the MBT. It does not attempt to calculate unique circumstances or narrow exemptions and credits that are part of the MBT but not used by most taxpayers. For more information, select the MBT Information tab at the bottom of the screen or the "Errata" tabbed worksheet at the end of the spreadsheet.

Disclaimer

NFIB/Michigan is providing the MBT Estimator free of charge as a public service to allow business owners and interested individuals to determine approximate tax liability under the MBT. NFIB assumes no liability for incorrect results or determination of tax liability. The MBT estimator is not a substitute for competent counsel from a tax professional. The Estimator may be downloaded, distributed, and shared by users without permission as long as NFIB is referenced as the source. Altering or changing the spreadsheet in any way or removing the NFIB masthead is prohibited without permission.

If you receive errors after running the spreadsheet with data you input, or if the numbers do not seem to be correct, email the spreadsheet, as is, to charles.owens@nfib.org and he will try to determine the problem. Users should check back with the website periodically for updated or corrected versions. The highest version number (such as 7.5) will be the latest version.

MGA Secures Student Work-Hours Deviation for Holiday Season

[November 8, 2007]  To help members with holiday staffing needs, Michigan Grocers Association requested a deviation in the hours standard for youth employment.  The Michigan Department of Labor & Economic Growth (DLEG) Wage and Hour Division approved the request in October.  The Youth Employment Standards Act was amended to allow 16- and 17-year-olds to work until 11:30 p.m. on Fridays and Saturdays and during school vacations without a deviation.  However, many MGA member retailers are open until midnight.  This deviation gives them greater scheduling flexibility during the busy holiday shopping season.

STATE OF MICHIGAN

October 10, 2007

Nora L. Hale,

Executive Assistant to the President
Michigan Grocers Association
221 North Walnut Street
Lansing, MI  48933

Dear Ms. Hale:

This will acknowledge receipt of your October 8, 2007 request on behalf of the Michigan Grocers Association retail membership for an hour’s deviation for minor employees.

Your membership is hereby granted a deviation to employ 16 and 17 year olds between the hours of 11:30 pm and midnight on Fridays and Saturdays and during school vacation periods beginning November 16, 2007 until January 2, 2008.  Additionally, this deviation allows 16 and 17 year old minors to work until 11:30 p.m. on school nights when students are not on a vacation period during November 15, 2007 thru January 2, 2008. 

This deviation requires:

This temporary hours deviation shall not excuse noncompliance with the provisions of the Youth Employment Standards Act. Records required by the Act must be maintained and made available for inspection by an authorized representative of the Wage and Hour Division.

Sincerely,

Georgia B. Harris

Program Evaluation Manager
Wage and Hour Division

WAGE & HOUR DIVISION
P.O. BOX 30476 · LANSING, MICHIGAN 48909-7976
www.michigan.gov/wagehour · (517) 335-0400 · FAX (517) 335-0077

For more information, contact MGA at 800.947.6237.  Back to Top

Castleberry's Food Company is expanding its voluntary recall to additional products

[July 23, 2007] 

There is concern that the information about this recall is not getting out to retail stores and consumers. Although some cans that contain the bacteria C. botulinum may swell, there is no reliable way, other than laboratory analysis, to determine which products may contain the toxin. Botulism is a rare but potentially deadly disease.

Complete List of Recalled Items: