Michigan Compiled Laws
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)
Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

Michigan Compiled Laws

Chapter 205 - Taxation

Act 94 of 1937 - Use Tax Act (205.91 - 205.111)

Section 205.91 - Use Tax Act; Short Title.

Section 205.92 - Definitions.

Section 205.92b - Additional Definitions.

Section 205.92c - Definitions.

Section 205.93 - Tax Rate; Applicability to Tangible Personal Property or Services; Conversion to Taxable Use; Penalties and Interest; Presumption; Using, Storing, or Consuming Vehicle, Orv, Manufactured Housing, Aircraft, Snowmobile, or Watercraft;...

Section 205.93a - Tax for Use or Consumption; Services; Charges for Intrastate Telecommunications Services or Telecommunications Services Between State and Another State; Bundled Transaction; Definitions.

Section 205.93b - Tax for Use or Consumption; Mobile Wireless Services; Customer's Place of Primary Use; Record; Reliance Upon Exempt Status for Mobile Wireless Services; Repeal of Section; Condition; Air-Ground Radiotelephone Service; Bundled Transa...

Section 205.93c - Sale of Telecommunications Services; Definitions.

Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.

Section 205.93e - Persons Providing Services Subject to Tax; Collection; Refund; Liability for Failure to Collect Tax; Remittance; Certain Collections or Penalties by Department of Treasury Prohibited.

Section 205.93f - Use or Consumption of Medical Services Provided Under Social Welfare Act; Tax; "Medical Services" Defined.

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Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff.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Section 205.94e - Repealed. 2004, Act 172, Eff.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 205.94f - Computing Monthly Tax Payments; Deductions by Seller Collecting Tax From Purchaser; Disallowance of Deduction; Deduction for Extended Payment Period; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under S...

Section 205.94g - Exemption of Property Purchased as Part of Purchase or Transfer of Business; Exceptions; Definition.

Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity.

Section 205.94i - Exemption for Drop Shipments; Definition.

Section 205.94j - Exemption of Motor Vehicle Acquired by Towing Company From Police Agency; Definitions.

Section 205.94k - Tax Inapplicable to Parts and Materials Affixed to Certain Aircraft, Sale of Aircraft, Rolling Stock, and Qualified Truck or Trailer; Definitions.

Section 205.94l - Storage, Use, or Consumption of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Applicability of Tax; Exception.

Section 205.94m - Personal Property Affixed to or Made Structural Part of Sanctuary; Applicability of Tax; “Regularly Organized Church or House of Religious Worship” or “Sanctuary” Defined.

Section 205.94n - Electricity, Natural Gas, and Home Heating Fuels for Residential Use; Exemption From Use Tax at Additional Rate.

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 205.94s - 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 205.94u - Storage, Use, or Consumption of Investment Coins and Bullion; Applicability of Tax; Definitions.

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 205.94y - Storage, Use, or Consumption of Automobile Provided by Family Independence Agency or Qualified Organization; Applicability of Tax.

Section 205.94z - Certain Property Affixed to or Made Structural Part of Qualified Convention Facility; "Qualified Convention Facility" Defined.

Section 205.94aa - Storage, Use, or Consumption of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; "Mineral-Producing Property" and "Taxpayer" Defined.

Section 205.94bb - Applicability of Tax to Certain Transfers.

Section 205.94cc - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.

Section 205.94dd - Improvements to Real Property Included Within Transformational Brownfield Plan; Applicability of Tax Levy Applied to Tangible Personal Property; "Eligible Property" and "Transformational Brownfield Plan" Defined.

Section 205.94ee - Storage, Use, or Consumption of Certain Tangible Personal Property Acquired by a Contractor; Exemption From Tax.

Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.

Section 205.95 - Registration Requirements; Seller to Collect Tax From Consumer; Foreign Corporations; Dissolution or Withdrawal of Corporation; Election of Lessor on Payment of Taxes; Registration Under Streamlined Sales and Use Tax Agreement.

Section 205.95a - Sale of Tangible Personal Property; Nexus With State; Presumptions; Purchase of Advertisements; Agreement; Effectiveness of Section; Definitions.

Section 205.95b - 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 205.95c - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions.

Section 205.96 - Use Tax Returns; Filing; Form; Contents; Payment of Tax; Remittance for Certain Total Tax Liability After Subtracting Tax Payments; Electronic Funds Transfer; Filing Other Than Monthly Returns; Accrual to State; Due Date.

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 205.99 - Personal Liability of Seller or Certified Service Provider for Failure to Collect Tax; Definition.

Section 205.99a - Bad Debt Deduction.

Section 205.100 - Administration of Tax; Conflicting Provisions; Rules; Filing Claims for Refund; Payment of Refunds; Payment of Refund Filed for Interstate Access Telephone Services; Tax Imposed Under Tobacco Products Tax Act.

Section 205.100a - Receipt and Collection of Local Community Stabilization Share.

Section 205.101 - Refund or Credit for Returned Tangible Personal Property or Service; Written Notice.

Section 205.101a - Selling or Quitting Business; Final Return; Withholding of Purchase Money to Cover Taxes, Interest, and Penalties; Liability for Failure to Withhold Purchase Money; Purchaser Liability for Taxes, Interest, and Penalties of Former O...

Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.

Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016.

Section 205.103a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions.

Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.

Section 205.104a - Inventory and Records; Maintenance; Preservation; Tax Liability; Failure to File Return or Preserve Records; Tax Assessment; Basis; Indirect Audit; Information Exception; Blanket Exemption; "Indirect Audit Procedure" and "Suffici...

Section 205.104b - Exemption Claimed by Purchaser; Duties of Seller; Process to Claim Exemption After Purchase.

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.