Sec. 5.
This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
History: 2004, Act 174, Eff. July 1, 2004
Structure Michigan Compiled Laws
Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833)
Section 205.801 - Short Title.
Section 205.803 - Definitions.
Section 205.805 - Purpose of Act.
Section 205.807 - Payment, Collection, and Remittance of Sales and Use Taxes; Provisions.
Section 205.811 - Controlling Effect; Parties to Agreement; Construction of Act.
Section 205.815 - Withdrawal From Membership.
Section 205.817 - Finding of Noncompliance; Sanctions; Expulsion.
Section 205.819 - Registration.
Section 205.821 - Models; Selection for Purposes of Collecting and Remitting Sales and Use Taxes.
Section 205.823 - Computation of Tax Remitted.
Section 205.825 - Certified Service Provider as Seller's Agent.
Section 205.827 - Personal Identifiable Information.
Section 205.829 - Liability of Registered Seller; Exceptions.
Section 205.831 - Notification of Change in Rate or Tax Base.