Michigan Compiled Laws
Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)
Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

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Section 205.54c - Repealed. 2004, Act 173, Eff.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.