Michigan Compiled Laws
Chapter 205 - Taxation
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)

Section 205.93 - Tax Rate; Applicability to Tangible Personal Property or Services; Conversion to Taxable Use; Penalties and Interest; Presumption; Using, Storing, or Consuming Vehicle, Orv, Manufactured Housing, Aircraft, Snowmobile, or Watercraft;... - Sec. 3. (1) There is levied upon and there shall...

Section 205.93a - Tax for Use or Consumption; Services; Charges for Intrastate Telecommunications Services or Telecommunications Services Between State and Another State; Bundled Transaction; Definitions. - Sec. 3a. (1) The use or consumption of the following...

Section 205.93b - Tax for Use or Consumption; Mobile Wireless Services; Customer's Place of Primary Use; Record; Reliance Upon Exempt Status for Mobile Wireless Services; Repeal of Section; Condition; Air-Ground Radiotelephone Service; Bundled Transa... - Sec. 3b. (1) The use or consumption of mobile wireless...

Section 205.93c - Sale of Telecommunications Services; Definitions. - Sec. 3c. (1) Except for the defined telecommunications services in...

Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. - Compiler's Notes: The repealed section pertained to services taxed in...

Section 205.93e - Persons Providing Services Subject to Tax; Collection; Refund; Liability for Failure to Collect Tax; Remittance; Certain Collections or Penalties by Department of Treasury Prohibited. - Sec. 3e. Beginning December 1, 2007, all of the following...

Section 205.93f - Use or Consumption of Medical Services Provided Under Social Welfare Act; Tax; "Medical Services" Defined. - Sec. 3f. Except as otherwise provided under this section, beginning...

Section 205.94 - Use Tax; Exemptions; Limitation. - Sec. 4. (1) The following are exempt from the tax...

Section 205.94a - Additional Exemptions. - Sec. 4a. The following are exempt from the tax under...

Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed sections pertained to tax exemptions for...

Section 205.94d - Exemptions; Food or Drink From Vending Machines; Definitions. - Sec. 4d. (1) The following are exempt from the tax...

Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to tax exemption for...

Section 205.94f - Computing Monthly Tax Payments; Deductions by Seller Collecting Tax From Purchaser; Disallowance of Deduction; Deduction for Extended Payment Period; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under S... - Sec. 4f. (1) In computing the amount of tax payments...

Section 205.94g - Exemption of Property Purchased as Part of Purchase or Transfer of Business; Exceptions; Definition. - Sec. 4g. (1) The tax levied shall not apply to...

Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity. - Sec. 4h. The tax levied under this act does not...

Section 205.94i - Exemption for Drop Shipments; Definition. - Sec. 4i. (1) A seller required to collect the tax...

Section 205.94j - Exemption of Motor Vehicle Acquired by Towing Company From Police Agency; Definitions. - Sec. 4j. (1) The tax levied under this act does...

Section 205.94k - Tax Inapplicable to Parts and Materials Affixed to Certain Aircraft, Sale of Aircraft, Rolling Stock, and Qualified Truck or Trailer; Definitions. - Sec. 4k. (1) The tax levied under this act does...

Section 205.94l - Storage, Use, or Consumption of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Applicability of Tax; Exception. - Sec. 4l. The tax levied under this act does not...

Section 205.94m - Personal Property Affixed to or Made Structural Part of Sanctuary; Applicability of Tax; “Regularly Organized Church or House of Religious Worship” or “Sanctuary” Defined. - Sec. 4m. (1) The tax levied under this act does...

Section 205.94n - Electricity, Natural Gas, and Home Heating Fuels for Residential Use; Exemption From Use Tax at Additional Rate. - Sec. 4n. The consumption of electricity, natural gas, and home...

Section 205.94o - Exemptions; Limitation; Industrial Processing; Definitions. - Sec. 4o. (1) The tax levied under this act does...

Section 205.94p - Extractive Operations; Exemption; Limitation; Eligible Property; Definitions. - Sec. 4p. (1) The tax under this act does not...

Section 205.94q - Central Office Equipment or Wireless Equipment; Presumption. - Sec. 4q. (1) The tax levied under this act does...

Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to property used or...

Section 205.94s - 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. 4s. (1) For taxes levied after June 30, 1999,...

Section 205.94u - Storage, Use, or Consumption of Investment Coins and Bullion; Applicability of Tax; Definitions. - Sec. 4u. (1) Beginning July 7, 1999, the tax under...

Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to construction or improvement...

Section 205.94w - Applicability of Tax; Exceptions; Definitions. - Sec. 4w. (1) Beginning April 1, 2005, the tax levied...

Section 205.94x - Tax Exemption; Resident Tribal Member. - Sec. 4x. (1) The tax under this act does not...

Section 205.94y - Storage, Use, or Consumption of Automobile Provided by Family Independence Agency or Qualified Organization; Applicability of Tax. - Sec. 4y. (1) Beginning January 1, 2005, the tax levied...

Section 205.94z - Certain Property Affixed to or Made Structural Part of Qualified Convention Facility; "Qualified Convention Facility" Defined. - Sec. 4z. The tax levied under this act does not...

Section 205.94aa - Storage, Use, or Consumption of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; "Mineral-Producing Property" and "Taxpayer" Defined. - Sec. 4aa. (1) Subject to subsection (2), the tax under...

Section 205.94bb - Applicability of Tax to Certain Transfers. - Sec. 4bb. Beginning January 1, 2014, the tax under this...

Section 205.94cc - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions. - Sec. 4cc. (1) Subject to subsections (2) and (3), beginning...

Section 205.94dd - Improvements to Real Property Included Within Transformational Brownfield Plan; Applicability of Tax Levy Applied to Tangible Personal Property; "Eligible Property" and "Transformational Brownfield Plan" Defined. - Sec. 4dd. The tax levied under this act does not...

Section 205.94ee - Storage, Use, or Consumption of Certain Tangible Personal Property Acquired by a Contractor; Exemption From Tax. - Sec. 4ee. A person engaged in the business of constructing,...

Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions. - Sec. 4ff. (1) The sale to a hospital or freestanding...

Section 205.95 - Registration Requirements; Seller to Collect Tax From Consumer; Foreign Corporations; Dissolution or Withdrawal of Corporation; Election of Lessor on Payment of Taxes; Registration Under Streamlined Sales and Use Tax Agreement. - Sec. 5. (1) Except as otherwise provided in this subsection...

Section 205.95a - Sale of Tangible Personal Property; Nexus With State; Presumptions; Purchase of Advertisements; Agreement; Effectiveness of Section; Definitions. - Sec. 5a. (1) A seller who sells tangible personal property...

Section 205.95b - 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. 5b. (1) A seller of tangible personal property or...

Section 205.95c - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions. - Sec. 5c. (1) Notwithstanding anything to the contrary in this...

Section 205.96 - Use Tax Returns; Filing; Form; Contents; Payment of Tax; Remittance for Certain Total Tax Liability After Subtracting Tax Payments; Electronic Funds Transfer; Filing Other Than Monthly Returns; Accrual to State; Due Date. - Sec. 6. (1) Every person storing, using, or consuming tangible...

Section 205.96a - Reepaled. 2006, Act 673, Eff. Jan. 1, 2011. - Compiler's Notes: The repealed section pertained to qualified athletic event.

Section 205.96c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined. - Sec. 6c. (1) Beginning April 1, 2016 and each calendar...

Section 205.97 - Liability for Tax. - Sec. 7. (1) Each person storing, using, or consuming in...

Section 205.98 - Direct Payment Authorization. - Sec. 8. (1) The department may authorize a person to...

Section 205.99 - Personal Liability of Seller or Certified Service Provider for Failure to Collect Tax; Definition. - Sec. 9. (1) If a seller or certified service provider...

Section 205.99a - Bad Debt Deduction. - Sec. 9a. (1) In computing the amount of tax levied...

Section 205.100 - Administration of Tax; Conflicting Provisions; Rules; Filing Claims for Refund; Payment of Refunds; Payment of Refund Filed for Interstate Access Telephone Services; Tax Imposed Under Tobacco Products Tax Act. - Sec. 10. (1) The tax imposed by this act shall...

Section 205.100a - Receipt and Collection of Local Community Stabilization Share. - Sec. 10a. The department shall administer under this act and...

Section 205.101 - Refund or Credit for Returned Tangible Personal Property or Service; Written Notice. - Sec. 11. (1) If a person liable for collection of...

Section 205.101a - Selling or Quitting Business; Final Return; Withholding of Purchase Money to Cover Taxes, Interest, and Penalties; Liability for Failure to Withhold Purchase Money; Purchaser Liability for Taxes, Interest, and Penalties of Former O... - Sec. 11a. If any person liable for a tax levied...

Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to MPU exemption.

Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016. - Compiler's Notes: The repealed section pertained to exemption form provided...

Section 205.103a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions. - Sec. 13a. (1) For sales of advertising and promotional direct...

Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to requirements for keeping...

Section 205.104a - Inventory and Records; Maintenance; Preservation; Tax Liability; Failure to File Return or Preserve Records; Tax Assessment; Basis; Indirect Audit; Information Exception; Blanket Exemption; "Indirect Audit Procedure" and "Suffici... - Sec. 14a. (1) A person in the business of selling...

Section 205.104b - Exemption Claimed by Purchaser; Duties of Seller; Process to Claim Exemption After Purchase. - Sec. 14b. (1) If an exemption from the tax under...

Section 205.105 - Failing to Register; Penalty. - Sec. 15. Any seller who fails to register with the...

Section 205.106 - Seller's Failure to Comply With Act; Penalty. - Sec. 16. Any seller who fails, neglects or refuses to...

Section 205.107 - Computation of Tax Amount; Rounding Up to Whole Cent. - Sec. 17. Beginning not later than January 1, 2006, in...

Section 205.108 - Consumer's Failure to Comply With Act; Making False Statement; Penalty. - Sec. 18. Any consumer who refuses to pay the tax...

Section 205.109 - Collection or Payment of Tax; Benefit to State, Authority, and Metropolitan Areas. - Sec. 19. (1) The tax collected by the seller from...

Section 205.110 - Sourcing Requirements. - Sec. 20. (1) For sourcing a sale subject to tax...

Section 205.111 - Deposit and Disbursement of Money; Definitions. - Sec. 21. (1) Except as provided in subsections (2), (3),...

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Michigan Compiled Laws Chapter 205 - Taxation Act 94 of 1937 - Use Tax Act (205.91 - 205.111)

Michigan Compiled Laws
Chapter 205 - Taxation
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)