Michigan Compiled Laws
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)
Section 205.94j - Exemption of Motor Vehicle Acquired by Towing Company From Police Agency; Definitions.

Sec. 4j.
(1) The tax levied under this act does not apply to a motor vehicle acquired by a towing company from a police agency as satisfaction for towing and storage charges if the motor vehicle was impounded by the police agency or determined to be an abandoned vehicle or an abandoned scrap vehicle by the police agency.
(2) As used in this section:
(a) "Abandoned vehicle" means a vehicle that has remained on public property or any other place open to travel by the public without the consent of the local police agency for a period of 48 hours after a police agency has affixed a written notice to the vehicle.
(b) "Abandoned scrap vehicle" means a vehicle that meets all of the following requirements:
(i) Is on public property or any other place open to travel by the public.
(ii) Is 7 or more years old.
(iii) Is apparently inoperable or is extensively damaged to the extent that the cost of repairing the vehicle so that it is operational and safe would exceed the fair market value of that vehicle.
(iv) Is not currently registered pursuant to the Michigan vehicle code, Act No. 300 of the Public Acts of 1949, being sections 257.1 to 257.923 of the Michigan Compiled Laws.
(v) Is not removed within 48 hours after a police agency has affixed a written notice to the vehicle.
History: Add. 1989, Act 141, Imd. Eff. June 29, 1989

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Structure Michigan Compiled Laws

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.