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Finish Line
This quarterly newsletter is filled with information to help you run your business. Learn about legislative developments, business strategies, personnel issues, MCA services and much more! Do you have news about your business that you would like to share with the industry? Let The Finish Line deliver our message to the car care industry! Click here for the latest issue.

Vehicle Incident Bulletin
MCA publishes a Vehicle Incident Bulletin in its quarterly newsletter that describes damages and other problems wash owners are experiencing with various automobiles. A great tool to help reduce vehicle trim and mirror damage, and control insurance claims!

Membership Roster
Each summer, the MCA produces a Membership Roster for distribution to all MCA members, distributors, suppliers and manufacturers. This directory contains the MCA by-laws, all our partner service providers, upcoming MCA events, and listings of all car care members in our five state region. Advertising is available to companies which have a product or service to bring to our industry.

Special Features

 Road Construction: Developing a Business Survival Strategy
Don't let road construction affect your business sales. This article will help you develop a business survival strategy.

 A Rain Storm is Not Free Carwash
Download this exclusive Midwest Carwash Association column.

  Water Use Report
Download an extensive report titled "Water Use in the Carwash Industry," published by the ICA.  This is a 52-page report, with a file size of 152k.  It contains detailed information about water consumption, evaporation and carryout, and conservation and reclaim.  It is available to any operator to enhance their knowledge of this aspect of the carwash business.

Article Archives

Employee Issues
	Customer Anger - How To Deal With It
	Decide To Delegate
	Employers Tax Credit for Hard-to-Employ
	Quick Tips for Managers
Increasing Sales
	Carwash Business Growing, Not Graying
	Reach Out To Your Customers
Industry News
	ICA Completes Two Year Study
	Is It Time For WashUSA?
Operations and Facilities
	Pit Dirt Disposal Guidelines
	Reading an MSDS
	Winterizing Your Landscaping

Legislators Look to Sales Tax on Services to Increase Revenue:

Michigan House of Representatives Tax Policy Committee Chair Lorence Wenke (R-Richland) said he believes the idea of broadening the state's Sales Tax base to include entertainment and other services deserves consideration.

Many legislators believe the sales tax on service idea should not be dismissed out-of-hand. With Michigan's economy switching from a reliance on manufacturing to a more service oriented businesses, a tax on services may be a solution to reducing the state?s revenue decline.

Wenke said he doubted that such a change would likely be adopted by the Legislature in an election year, but he feels there could be a basic issue of fairness that broadening the sales tax base might address.

The idea, which has been bandied about for nearly a year, would be to broaden the sales tax base by including certain services and then reducing the overall tax rate.  The change would initially be revenue neutral, but supposedly provide a more stable and "possibly growing" revenue base.

Although many legislators believe the concept deserves consideration, no one has introduced legislation.

Regardless of whether the Legislature visits the idea of extending the sales tax to services, the key element the state must consider as it looks at its tax policy is competitiveness.

With the Single Business Tax (SBT) supposed to be phased out by 2009, some have suggested a sales tax on service would be a move toward a more discretionary tax base and a more reliable revenue source.

If the legislature does move towards expanding the sales tax to services, what services to be included and taxed will be the question on everyone?s mind.