Mich. Admin. Code R 207.124 — Tax determination; discounts

Rule 4. (1) A cash, trade, or quantity discount shall be deductible in a rriving at
the charge for the transaction subject to the excise tax. Such a discount shall appear on
the invoices, records, and accounts of the person engaged in the business of
providing an airport parking facility and shall be substantiated to the satisfaction of
the department. Such a discount may be allowed as a deduction on a return filed
with the department when there is sufficient evidence in the business records to
indicate that such a discount has been a regular policy and has been given to a customer.
(2) A trade or a quantity discount shall be deductible immediately on the invoice
before determining the tax.
(3) A cash discount shall not be deducted by the person engaged in the business
of providing an airport parking facility until the customer has received the discount
and paid for the transaction.