Sec. 3e.
Beginning December 1, 2007, all of the following apply:
(a) A person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d shall not collect the tax from any person that receives a service subject to the tax under this act pursuant to section 3d. Prior to the effective date of the amendatory act that added this section, if a person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d collects the tax from a person that receives a service subject to the tax under this act pursuant to section 3d, the tax shall be returned to the person that received the service or remitted to the department and the person that received the service may file an application for a refund of the tax. The application shall be in a form prescribed by the department.
(b) A person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d is not liable for any failure to collect the tax levied under this act on services subject to the tax under section 3d. However, if a person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d collects the tax from a person that receives a service subject to the tax under this act pursuant to section 3d prior to the effective date of the amendatory act that added this section, the tax shall be remitted as provided in subdivision (a). If a person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d fails to remit any tax collected from a person that receives a service subject to the tax under this act pursuant to section 3d prior to the effective date of the amendatory act that added this section, the person that collected the tax is subject to the penalties provided in section 16 unless the tax collected was returned to the person that received the service.
(c) The department of treasury shall not do any of the following:
(i) Collect the tax levied under this act from a person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d. However, if a person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d collects the tax from a person that receives a service subject to the tax under this act pursuant to section 3d prior to the effective date of the amendatory act that added this section and does not return or remit that tax as provided in subdivision (a), the department shall collect that tax. A person that receives a service subject to the tax under this act pursuant to section 3d and who paid that tax may apply for a refund of that tax as provided in subdivision (a).
(ii) Except as otherwise provided in subdivision (b), penalize a person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d for failure to collect, return, or remit the tax levied under this act on services subject to the tax under section 3d.
History: Add. 2007, Act 148, Imd. Eff. Dec. 10, 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.