Sec. 2a.
(1) For a sale at retail to a person of a vehicle for which a special registration is secured pursuant to section 226(9) of the Michigan vehicle code, 1949 PA 300, MCL 257.226, the tax imposed under this act shall be reduced by the sum of the following amounts:
(a) The use tax imposed on the vehicle by the state to which the vehicle was removed and in which it is registered.
(b) The amount obtained, even if negative, by subtracting the sales tax that would have been imposed on the vehicle by the state to which the vehicle was removed and in which it is registered if the vehicle had been purchased in that state, from the tax otherwise due under this act.
(2) The reduction in the tax made pursuant to subsection (1) shall not exceed the tax otherwise due under this act.
(3) The person purchasing the vehicle shall furnish to the seller a certification, on a form prescribed by the department, containing the name, address, and signature of the purchaser, a statement indicating the vehicle shall be primarily used, stored, and registered outside of this state, and the name of the jurisdiction in which the vehicle shall be registered.
History: Add. 1984, Act 228, Imd. Eff. July 30, 1984 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
Structure Michigan Compiled Laws
Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)
Section 205.51a - Additional Definitions.
Section 205.54a - Sales Tax; Exemptions; Limitation.
Section 205.54b - Deductible Sales of Gasoline; Statement of Transferee.
Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54d - Additional Sales Excluded From Tax.
Section 205.54e - Sales of Vehicles to Members of Armed Forces.
Section 205.54f - Commissions Paid to Entities Exempt Under MCL 205.54a; Exemptions.
Section 205.54k - Drop Shipment; Definition.
Section 205.54l - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54r - Qualified Truck, Trailer, or Rolling Stock; Exemption; Definitions.
Section 205.54s - Sale of Investment Coins and Bullion; Exemptions; Definitions.
Section 205.54t - Exemptions; Limitation; Industrial Processing; Definitions.
Section 205.54u - Extractive Operation; Exemptions; Definition.
Section 205.54v - Central Office Equipment or Wireless Equipment; Presumption.
Section 205.54x - Sales to Domestic Air Carrier; Tax Exemption; Definitions.
Section 205.54y - Industrial Processing; Exemption; Limitation.
Section 205.54aa - Tax Exemption; Resident Tribal Member.
Section 205.54bb - Sale of Eligible Automobile to Qualified Recipient; Exemption; Definitions.
Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009.
Section 205.54ee - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.
Section 205.54ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.
Section 205.55 - Additional Tax.
Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.55b - Repealed. 2006, Act 590, Eff. Jan. 1, 2011.
Section 205.56b - Returned Goods or Motor Vehicle; Tax Credit.
Section 205.56c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.
Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.58 - Consolidated Returns.
Section 205.59 - Administration of Tax; Conflicting Provisions; Rules.
Section 205.61 - Motor Vehicle Used as Partial Payment; Value.
Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.65 - Certificate of Dissolution or Withdrawal.
Section 205.66 - Injunction for Failure to Pay Tax or Obtain License.
Section 205.66a - Duty of Assessing Officers.
Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.69 - Sourcing Sale at Retail or Lease or Rental Property.
Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.71 - Repealed. 2016, Act 159, Eff. Sept. 7, 2016.
Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.75 - Disposition of Money Received and Collected; Definitions.
Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949.