*Professional, scientific and technical services: $487.6 million ($428.1 million on business; $59.5 million on consumers).
*Construction: $342 million ($213.6 million on business; $128.4 million on consumers)
*Administrative, support and waste management: $247.8 million ($214.2 million on business; $33.6 million on consumers)
*Repair and maintenance, personal care, pet grooming, dry cleaning and laundry and other personal services: $104.6 million ($78.1 million on consumers; $26.5 million on business.
*Arts, entertainment and recreation: $101 million ($89.7 million on consumers; $11.3 million on business.
*Finance and insurance: $100.5 million ($69.5 million on business; $31 million on consumers)
*Real estate and intangible leasing: $74.7 million ($49.9 on business; $24.8 million on consumers)
*Transportation and warehousing: $15.6 million ($15.4 million on business; $200,000 on consumers)

Now notice how Treasury's broken things down between "business" and "consumers?"  Lets put that into plain English.  If Treasury says "consumers" they mean they're going to reach into your wallet themselves to swipe the cash.  If Treasury says "business" that means they're going to reach into the bank accounts of the service you're using and then THEY'RE going to grab your wallet.  You pay either way.

And here's the insidious part... how many companies out there are going to raise prices a measly 2%?  

Think of it in these terms.  Under Arts, entertainment and recreation, Granholm wants to tax consumers about $90 million directly.  That means if you go to see the Tigers, you're paying more for your ticket.  Ditto the Wings or the Pistons or the Shock or the Grand Rapids Griffins for Pete's sake.  It also means that when you go to the movies you're going to pay more.

Here in Grand Rapids, movie tickets run about $8.  Does anyone really think the theatre's going to start charging $8.16?  C'mon!  They'll do the math, they'll say "lets keep it simple" and instead of paying "$8 plus tax" you'll see a posted price of "$8.25, tax included."

Then there's the small matter of unintended consequences.  Again, DetNews.

Patricia Nemeth of the Nemeth Burwell PC law firm in Detroit said "it's a bad idea" to tax professional services in Michigan.
"Companies, rather than pay the 2 percent, will bring the work in-house or look outside Michigan for legal services," said Nemeth, whose firm represents companies in management-labor disputes. "Legal services are not an option. It's not like going out to dinner. If you get sued, you have to defend yourself."

This tax is going to kill jobs!  It doesn't get any simpler than that!  

Since the governor provided a breakdown yesterday I figured it was only fair we provided our own.  I promise this one won't be cluttered with numbers and attempts to hide price hikes like theirs.

*Tax on consumers!
*Regressive tax (often referred to as a poor tax)!  Taxes single parents living paycheck to paycheck the exact same amount as it taxes the ultra-wealthy.
*Will drive jobs and businesses out of the state!
*NOT accompanied by simple cuts in spending!
*WRONG state, WRONG people, WRONG time!

I think that about sums it up.