Sec. 13.
A person who paid a tax under the use tax act may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of an assessment imposed under the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.889, 1974 PA 263, MCL 141.861 to 141.867, the state convention facility development act, 1985 PA 106, MCL 207.621 to 207.640, the regional tourism marketing act, 1989 PA 244, MCL 141.891 to 141.900, 1991 PA 180, MCL 207.751 to 207.759, or the community convention or tourism marketing act, 1980 PA 395, MCL 141.871 to 141.880, that was added to charges for rooms or lodgings subject to tax under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, but not to exceed the actual amount of use tax paid on those assessments.
History: 2004, Act 175, Eff. Sept. 1, 2004
Structure Michigan Compiled Laws
Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)
Section 205.171 - Short Title.
Section 205.173 - Definitions.
Section 205.181 - Storage, Registration, or Transfer of Aircraft; Tax.
Section 205.183 - Charges for Rooms or Lodgings; Tax Credit.
Section 205.184 - Sale of Auctioned Item; Tax Credit or Refund; Calculation; Definitions.
Section 205.185 - Money Received and Refunds Paid; Disposition.
Section 205.187 - Administration of Taxes; Controlling Provisions.
Section 205.189 - Returns; Date of Filing.
Section 205.191 - Applying Credits and Returns to Reduce Use Tax.