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Section 205.51 - Definitions; Unlicensed Person as Agent of Dealer, Distributor, Supervisor, or Employer; Regarding Dealer, Distributor, Supervisor, or Employer as Making Sales at Retail Prices. - Sec. 1. (1) As used in this act: (a) "Person"...
Section 205.51a - Additional Definitions. - Sec. 1a. As used in this act: (a) "Alcoholic beverage"...
Section 205.52 - Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax as Personal Obligation of Taxpayer; Exemption. - Sec. 2. (1) Except as provided in section 2a, there...
Section 205.52a - Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification. - Sec. 2a. (1) For a sale at retail to a...
Section 205.52b - Retail Sale of Tangible Personal Property to Purchaser; Presumptions; Agreement to Purchase Advertisements; Effectiveness of Section; Definitions. - Sec. 2b. (1) A seller who sells tangible personal property...
Section 205.52c - Seller of Tangible Personal Property or Services; Nexus; Conditions; Application to Transactions After October 1, 2018; Inclusion of Sales of Marketplace Facilitator and Marketplace Seller; Exception; Definitions. - Sec. 2c. (1) A seller of tangible personal property is...
Section 205.52d - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions. - Sec. 2d. (1) Notwithstanding anything to the contrary in this...
Section 205.53 - License Required to Engage in Business for Which Privilege Tax Imposed; Bond or Deposit; Renewal; Exemptions; Suspension and Restoration of License; Violation as Misdemeanor; Penalty; Registration Under Streamlined Sales and Use Tax... - Sec. 3. (1) Subject to subsections (4) and (5), if...
Section 205.54 - Deductions; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement. - Sec. 4. (1) In computing the amount of tax levied...
Section 205.54a - Sales Tax; Exemptions; Limitation. - Sec. 4a. (1) Subject to subsection (2), the following are...
Section 205.54b - Deductible Sales of Gasoline; Statement of Transferee. - Sec. 4b. Any taxpayer, who does not include in the...
Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to exemptions of property...
Section 205.54d - Additional Sales Excluded From Tax. - Sec. 4d. The following are exempt from the tax under...
Section 205.54e - Sales of Vehicles to Members of Armed Forces. - Sec. 4e. A sale of a vehicle from a Michigan...
Section 205.54f - Commissions Paid to Entities Exempt Under MCL 205.54a; Exemptions. - Sec. 4f. Commissions paid to an entity exempt under the...
Section 205.54g - Sales Exempt From Tax; Tax on Sale of Food or Drink From Vending Machine; Definitions. - Sec. 4g. (1) The following are exempt from the tax...
Section 205.54h - Exemptions. - Sec. 4h. Sales to the United States, its unincorporated agencies...
Section 205.54i - Bad Debt; Definitions; Deduction; Amount; Payment of Bad Debt; Liability; Written Election Designating Party Claiming Deduction; Evidence Required to Support Claim for Deduction; Change in Tax Rate; Review; Taxpayer Under Streamline... - Sec. 4i. (1) As used in this section: (a) "Bad...
Section 205.54j - Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition. - Sec. 4j. (1) A sale of tangible personal property used...
Section 205.54k - Drop Shipment; Definition. - Sec. 4k. (1) The sale of tangible personal property that...
Section 205.54l - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to sale of tangible...
Section 205.54m - Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption. - Sec. 4m. A sale of rail freight or passenger cars,...
Section 205.54n - Sale of Electricity, Natural or Artificial Gas, Home Heating Fuels, or Steam; Exemption From Sales Tax at Additional Rate; Application of Additional Rate. - Sec. 4n. The sale for residential use of electricity, natural...
Section 205.54o - School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property... - Sec. 4o. (1) The sale of the first $10,000.00 of...
Section 205.54p - Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined. - Sec. 4p. (1) A sale of tangible personal property purchased...
Section 205.54q - Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation. - Sec. 4q. (1) A sale of tangible personal property not...
Section 205.54r - Qualified Truck, Trailer, or Rolling Stock; Exemption; Definitions. - Sec. 4r. (1) All of the following are exempt from...
Section 205.54s - Sale of Investment Coins and Bullion; Exemptions; Definitions. - Sec. 4s. (1) A sale of investment coins and bullion...
Section 205.54t - Exemptions; Limitation; Industrial Processing; Definitions. - Sec. 4t. (1) The sale of tangible personal property to...
Section 205.54u - Extractive Operation; Exemptions; Definition. - Sec. 4u. (1) A sale of tangible personal property to...
Section 205.54v - Central Office Equipment or Wireless Equipment; Presumption. - Sec. 4v. (1) The tax levied under this act does...
Section 205.54w - Nonprofit Hospital or Nonprofit Housing; Sale of Personal Property to Person in Business of Constructing, Altering, Repairing, or Improving Real Estate; Tax Exemption; Definitions. - Sec. 4w. (1) For taxes levied after June 30, 1999,...
Section 205.54x - Sales to Domestic Air Carrier; Tax Exemption; Definitions. - Sec. 4x. (1) A sale to a domestic air carrier...
Section 205.54y - Industrial Processing; Exemption; Limitation. - Sec. 4y. (1) Subject to subsection (2), a person subject...
Section 205.54z - Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999. - Sec. 4z. (1) For taxes levied after December 31, 1990...
Section 205.54aa - Tax Exemption; Resident Tribal Member. - Sec. 4aa. (1) The tax under this act does not...
Section 205.54bb - Sale of Eligible Automobile to Qualified Recipient; Exemption; Definitions. - Sec. 4bb. (1) Beginning January 1, 2005, the sale of...
Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009. - Compiler's Notes: The repealed section pertained to tax credit relating...
Section 205.54dd - Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined. - Sec. 4dd. (1) Subject to subsection (2), a person subject...
Section 205.54ee - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions. - Sec. 4ee. (1) Subject to subsections (2) and (3), beginning...
Section 205.54ff - Sales of Certain Prosthetic Devices; Exemption; Definitions. - Sec. 4ff. (1) The sale to a hospital or freestanding...
Section 205.55 - Additional Tax. - Sec. 5. Additional tax. The tax imposed by this act...
Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to labor or services...
Section 205.55b - Repealed. 2006, Act 590, Eff. Jan. 1, 2011. - Compiler's Notes: The repealed section pertained to tax exemption at...
Section 205.56 - Sales and Gross Proceeds Tax Returns; Monthly Filing; Form; Contents; Transmitting Return With Remittance for Amount of Tax; Electronic Funds Transfer; Accrual of Tax to State; Filing Returns and Payment of Tax for Other Than Monthly... - Sec. 6. (1) Each taxpayer, unless otherwise provided by law...
Section 205.56a - Prepayment of Tax by Purchaser or Receiver of Fuel; Rate of Prepayment; Determination; Claiming Estimated Prepayment Credits; Bad Debt Deduction; Actual Shrinkage; Accounting for and Remitting Prepayments; Schedule; Penalties; Deduc... - Sec. 6a. (1) Through March 31, 2013, at the time...
Section 205.56b - Returned Goods or Motor Vehicle; Tax Credit. - Sec. 6b. A taxpayer may claim a credit or refund...
Section 205.56c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined. - Sec. 6c. (1) Beginning April 1, 2016 and each calendar...
Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed sections pertained to sale of motor...
Section 205.58 - Consolidated Returns. - Sec. 8. Any person engaging in 2 or more places...
Section 205.59 - Administration of Tax; Conflicting Provisions; Rules. - Sec. 9. (1) The tax imposed by this act shall...
Section 205.60 - Refund by Taxpayer for Returned Property; Written Notice; Refund Under MCL 445.360a. - Sec. 10. (1) If a taxpayer refunds or provides a...
Section 205.61 - Motor Vehicle Used as Partial Payment; Value. - Sec. 11. In a taxable sale at retail of a...
Section 205.62 - Information to Be Obtained From Purchaser; Exception; Format; Signature; Record of Exempt Transactions; Liability; Proof That Transaction Not Subject to Tax or Obtaining Exemption Form From Purchaser; Date; Additional Time for Compli... - Sec. 12. (1) If an exemption from the tax under...
Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to tax lien and...
Section 205.65 - Certificate of Dissolution or Withdrawal. - Sec. 15. A domestic corporation, a foreign corporation, or other...
Section 205.66 - Injunction for Failure to Pay Tax or Obtain License. - Sec. 16. Any person against whom a tax shall be...
Section 205.66a - Duty of Assessing Officers. - Sec. 16a. It shall be the duty of each assessing...
Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to multiple points of...
Section 205.68 - Annual Inventory and Purchase Records; Retention; Tax Liability; Failure to File Return or Maintain Records; Tax Assessment; Basis; Burden of Proof; Indirect Audit; Exemption Claim; Blanket Exemption Claim; "Indirect Audit Procedure"... - Sec. 18. (1) A person liable for any tax imposed...
Section 205.69 - Sourcing Sale at Retail or Lease or Rental Property. - Sec. 19. (1) For sourcing a sale at retail for...
Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to maintenance of records.
Section 205.71 - Repealed. 2016, Act 159, Eff. Sept. 7, 2016. - Compiler's Notes: The repealed section pertained to an exemption form...
Section 205.71a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions. - Sec. 21a. (1) For sales of advertising and promotional direct...
Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to hearing and appeal...
Section 205.73 - Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act. - Sec. 23. (1) A person engaged in the business of...
Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to penalties for offenses.
Section 205.75 - Disposition of Money Received and Collected; Definitions. - Sec. 25. (1) All money received and collected under this...
Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949. - Compiler's Notes: The repealed section pertained to appropriation from general...
Section 205.78 - Short Title; General Sales Tax Act. - Sec. 28. This act may be cited as the "General...