Sec. 10.
(1) If a taxpayer refunds or provides a credit for all or a portion of the amount of the purchase price of returned tangible personal property within the time period for returns stated in the taxpayer's refund policy or 180 days after the initial sale, whichever is sooner, the taxpayer shall also refund or provide a credit for the tax levied under this act that the taxpayer added to all or that portion of the amount of the purchase price that is refunded or credited.
(2) A cause of action against a seller for overcollected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had 60 days to respond. The purchaser shall provide in the notice sufficient information to determine the validity of the request. In matters relating to the request, a seller is presumed to have a reasonable business practice if in the collection of sales and use tax, the seller has a certified service provider or a system, including a proprietary system, certified by the department and has remitted to this state all taxes collected less any deductions, credits, or collection allowances.
(3) If a taxpayer tenders an amount to a buyer under section 10a of 1976 PA 449, MCL 445.360a, the taxpayer shall refund the tax levied under this act on the difference between the price stamped or affixed to the item and the price charged.
History: Add. 2000, Act 149, Imd. Eff. June 7, 2000 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.60, which pertained to remittances of taxes, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980.
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Section 205.54c - Repealed. 2004, Act 173, Eff.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Section 205.54l - Repealed. 2004, Act 173, Eff.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.