Michigan Compiled Laws
Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)
Section 205.59 - Administration of Tax; Conflicting Provisions; Rules.

Sec. 9.
(1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and use tax administration act, and this act. If the provisions of 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and use tax administration act, and this act conflict, the provisions of this act apply.
(2) The department shall promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.59 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1964, Act 38, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 83, Imd. Eff. Aug. 4, 1971 ;-- Am. 1975, Act 10, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 164, Eff. Sept. 17, 1980 ;-- Am. 1988, Act 375, Eff. Mar. 22, 1989 ;-- Am. 1991, Act 87, Imd. Eff. July 18, 1991 ;-- Am. 1998, Act 365, Imd. Eff. Oct. 20, 1998 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 Admin Rule: R 205.1 et seq. of the Michigan Administrative Code.

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)

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.

Section 205.51a - Additional Definitions.

Section 205.52 - Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax as Personal Obligation of Taxpayer; Exemption.

Section 205.52a - Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification.

Section 205.52b - Retail Sale of Tangible Personal Property to Purchaser; Presumptions; Agreement to Purchase Advertisements; Effectiveness of Section; Definitions.

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.

Section 205.52d - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions.

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...

Section 205.54 - Deductions; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement.

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 205.54g - Sales Exempt From Tax; Tax on Sale of Food or Drink From Vending Machine; Definitions.

Section 205.54h - Exemptions.

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...

Section 205.54j - Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition.

Section 205.54k - Drop Shipment; Definition.

Section 205.54l - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section 205.54m - Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption.

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.

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...

Section 205.54p - Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined.

Section 205.54q - Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation.

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 205.54w - Nonprofit Hospital or Nonprofit Housing; Sale of Personal Property to Person in Business of Constructing, Altering, Repairing, or Improving Real Estate; Tax Exemption; Definitions.

Section 205.54x - Sales to Domestic Air Carrier; Tax Exemption; Definitions.

Section 205.54y - Industrial Processing; Exemption; Limitation.

Section 205.54z - Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999.

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 205.54dd - Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined.

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 205.56 - 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...

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...

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 205.60 - Refund by Taxpayer for Returned Property; Written Notice; Refund Under MCL 445.360a.

Section 205.61 - Motor Vehicle Used as Partial Payment; Value.

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...

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 205.68 - 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"...

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 205.71a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions.

Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Section 205.73 - Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act.

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.

Section 205.78 - Short Title; General Sales Tax Act.