Compiler's Notes: The repealed section pertained to services taxed in same manner as tangible personal property.Enacting section 2 of Act 145 of 2007 provides:"Enacting section 2. Section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is repealed. It is the intent of the legislature that the repeal of section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is retroactive and is effective immediately after section 3d of the use tax act, 1937 PA 94, MCL 205.93d, took effect on December 1, 2007."
Structure Michigan Compiled Laws
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)
Section 205.91 - Use Tax Act; Short Title.
Section 205.92b - Additional Definitions.
Section 205.92c - Definitions.
Section 205.93c - Sale of Telecommunications Services; Definitions.
Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
Section 205.94 - Use Tax; Exemptions; Limitation.
Section 205.94a - Additional Exemptions.
Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94d - Exemptions; Food or Drink From Vending Machines; Definitions.
Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity.
Section 205.94i - Exemption for Drop Shipments; Definition.
Section 205.94o - Exemptions; Limitation; Industrial Processing; Definitions.
Section 205.94p - Extractive Operations; Exemption; Limitation; Eligible Property; Definitions.
Section 205.94q - Central Office Equipment or Wireless Equipment; Presumption.
Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94w - Applicability of Tax; Exceptions; Definitions.
Section 205.94x - Tax Exemption; Resident Tribal Member.
Section 205.94bb - Applicability of Tax to Certain Transfers.
Section 205.94cc - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.
Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.
Section 205.96a - Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.
Section 205.96c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.
Section 205.97 - Liability for Tax.
Section 205.98 - Direct Payment Authorization.
Section 205.99a - Bad Debt Deduction.
Section 205.100a - Receipt and Collection of Local Community Stabilization Share.
Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016.
Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.105 - Failing to Register; Penalty.
Section 205.106 - Seller's Failure to Comply With Act; Penalty.
Section 205.107 - Computation of Tax Amount; Rounding Up to Whole Cent.
Section 205.108 - Consumer's Failure to Comply With Act; Making False Statement; Penalty.
Section 205.109 - Collection or Payment of Tax; Benefit to State, Authority, and Metropolitan Areas.
Section 205.110 - Sourcing Requirements.
Section 205.111 - Deposit and Disbursement of Money; Definitions.