Sec. 14a.
A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or battery for heavy earthmoving equipment may calculate a credit and seek a refund from the department under this act in an amount equal to the sales tax paid.
History: Add. 2010, Act 333, Imd. Eff. Dec. 21, 2010
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.