Michigan Expands Tax To Include Specific Services. Effective December 1, 2007, certain specified services will be taxable (6%) in a manner similar to tangible personal property. For a complete list of impacted services, please refer to the law referenced below. Services specifically identified include: consulting services, office administration services, business service center services, investment advice services, landscaping services, travel and reservation services, carpet/upholstery cleaning services, warehousing and storage services, packaging and labeling services, specialized design services, courier and messenger services, janitorial services and certain personal and personal care services. Many of the services are described and linked to specific North American Industry Classification System (NAICS) codes. (Act 93 (H.B. 5198), Laws 2007, effective December 1, 2007)