Mich. Admin. Code R 207.122 — Validated parking

Rule 2. A charge for a transaction that is paid by an entity other than the person
for whom the parking was provided, such as a hotel, restaurant, or retail store, is subject
to the excise tax. The person engaged in the business of providing an airport parking
facility may reimburse himself or herself for the tax imposed upon the charge for the
transaction paid by another from the person who pays the validated parking.