Transcript of Public Hearing
General Sales and Use Tax Rules and Specific Sales and Use Tax Rules
Rule Set 2022-9 TY
December 12, 2022
DAVE MATELSKI: Good morning, everyone. This public hearing on proposed rules entitled
General Sales and Use Tax Rules and the Specific Sales and Use Tax Rules. The hearing is being
conducted pursuant to Section 3 of 1941 PA 122, MCL 205.3. On behalf of the Department of
Treasury, Bureau of Tax and Economic Policy, this hearing is being called to order at 9 a.m. on
December 12, 2022, at the offices of the Michigan Department of Treasury in Lansing,
Michigan. This hearing was published in 3 newspapers of general circulation, as well as the
Michigan Register, Issue No. 21, published on December 1, 2022. My name is Dave Matelski. I
will be facilitating the hearing today. We are here to receive comments on the proposed rules.
If you wish to speak, please make sure you signed in and indicated that you would like to speak.
We will call on speakers in the order in which the names are listed. When you come forward to
speak, please identify yourself with your name, the organization you represent, and your
mailing and email address so that information may be transcribed into the hearing report. If
you have additional comments to submit in writing, you may leave them at the registration
desk with Debbie, who helped you get in here, or submit them to us here at the Department of
Treasury by 5:00 p.m. today via email or hand-delivery. So, with that, I will open up the floor.
Sir, I think you were here first. I don’t have the sign in sheet.
PATRICK DEAN: We’re together
DAVE MATELSKI: Sure, if you two want to come up here and we can take your comments.
PATRICK DEAN: Good morning, my name is Patrick Dean. I am president of Dean
Transportation. With me is Eric Toomey, Director of Accounting for Dean Transportation. Our
want to leave your email address as contact?
DAVE MATELSKI: Thank you, gentlemen. Go ahead with your comments.
PATRICK DEAN: Yeah, so thank you. Dean Transportation is a family business based in Lansing.
We provide services for school districts throughout the state of Michigan, and specifically
transportation services and various equipment services, along with vehicle maintenance
services. Primarily work on behalf of schools in special education student transportation, do
some general education student transportation. We are here to provide some comments in
respectful opposition of Rule 82 in the Register, specifically MCL 205.132, referred to as Rule
82, with specific reference to the leasing of school busses. As proposed, the revised rule, we
believe, contradicts existing statutory language, and will result in the taxation inapposite to
current law. It would impose a higher cost of leasing school busses to tax exempt entities,
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