Michigan · Statutes
Act Act-94-of-1937
63 sections
63 sections
- Mich. Comp. Laws § 205.91Use tax act; short title.
- Mich. Comp. Laws § 205.92Definitions; applicability to delivery and installation charges.
- Mich. Comp. Laws § 205.92bAdditional definitions.
- Mich. Comp. Laws § 205.92cDefinitions.
- Mich. Comp. Laws § 205.93Tax 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; collection; price tax base; exemptions; services, information, or records of other department or agency; state share tax and local community stabilization share; total combined rate levied by state and authority; limitation.
- Mich. Comp. Laws § 205.93aTax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions.
- Mich. Comp. Laws § 205.93bTax 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 transaction; definitions.
- Mich. Comp. Laws § 205.93cSale of telecommunications services; definitions.
- Mich. Comp. Laws § 205.93ePersons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited.
- Mich. Comp. Laws § 205.93fUse or consumption of medical services provided under social welfare act; tax; "medical services" defined.
- Mich. Comp. Laws § 205.94Use tax; exemptions; limitation.
- Mich. Comp. Laws § 205.94aAdditional exemptions.
- Mich. Comp. Laws § 205.94aaStorage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined.
- Mich. Comp. Laws § 205.94bbApplicability of tax to certain transfers.
- Mich. Comp. Laws § 205.94ccData center equipment; exemption from tax; conditions; report; definitions.
- Mich. Comp. Laws § 205.94dExemptions; food or drink from vending machines; definitions.
- Mich. Comp. Laws § 205.94ddImprovements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; "eligible property" and "transformational brownfield plan" defined.
- Mich. Comp. Laws § 205.94eeStorage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.
- Mich. Comp. Laws § 205.94fComputing 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 streamlined sales and use tax agreement.
- Mich. Comp. Laws § 205.94ffSales of certain prosthetic devices; exemption; definitions.
- Mich. Comp. Laws § 205.94gExemption of property purchased as part of purchase or transfer of business; exceptions; definition.
- Mich. Comp. Laws § 205.94ggStorage, use, or consumption of eligible fuel; exemption; definitions.
- Mich. Comp. Laws § 205.94hTax inapplicable to property for use in qualified business activity.
- Mich. Comp. Laws § 205.94iExemption for drop shipments; definition.
- Mich. Comp. Laws § 205.94jExemption of motor vehicle acquired by towing company from police agency; definitions.
- Mich. Comp. Laws § 205.94kTax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.
- Mich. Comp. Laws § 205.94lStorage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of tax; exception.
- Mich. Comp. Laws § 205.94llStorage, use, or consumption of firearm safety devices; exemption; definitions.
- Mich. Comp. Laws § 205.94mPersonal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined.
- Mich. Comp. Laws § 205.94nElectricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.
- Mich. Comp. Laws § 205.94oExemptions; limitation; industrial processing; definitions.
- Mich. Comp. Laws § 205.94pExtractive operations; exemption; limitation; eligible property; definitions.
- Mich. Comp. Laws § 205.94qCentral office equipment or wireless equipment; presumption.
- Mich. Comp. Laws § 205.94sNonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions.
- Mich. Comp. Laws § 205.94uStorage, use, or consumption of investment coins and bullion; applicability of tax; definitions.
- Mich. Comp. Laws § 205.94wApplicability of tax; exceptions; definitions.
- Mich. Comp. Laws § 205.94xTax exemption; resident tribal member.
- Mich. Comp. Laws § 205.94yStorage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.
- Mich. Comp. Laws § 205.94zCertain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.
- Mich. Comp. Laws § 205.95Registration 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.
- Mich. Comp. Laws § 205.95aSale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions.
- Mich. Comp. Laws § 205.95bSeller 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.
- Mich. Comp. Laws § 205.95cMarketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.
- Mich. Comp. Laws § 205.96Use 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.
- Mich. Comp. Laws § 205.96cAviation fuel; informational report; "aviation fuel" defined.
- Mich. Comp. Laws § 205.97Liability for tax.
- Mich. Comp. Laws § 205.98Direct payment authorization.
- Mich. Comp. Laws § 205.99Personal liability of seller or certified service provider for failure to collect tax; definition.
- Mich. Comp. Laws § 205.99aBad debt deduction.
- Mich. Comp. Laws § 205.100Administration 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.
- Mich. Comp. Laws § 205.100aReceipt and collection of local community stabilization share.
- Mich. Comp. Laws § 205.101Refund or credit for returned tangible personal property or service; written notice.
- Mich. Comp. Laws § 205.101aSelling 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 owner.
- Mich. Comp. Laws § 205.103aSales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
- Mich. Comp. Laws § 205.104aInventory 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 "sufficient records" defined.
- Mich. Comp. Laws § 205.104bExemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
- Mich. Comp. Laws § 205.105Failing to register; penalty.
- Mich. Comp. Laws § 205.106Seller's failure to comply with act; penalty.
- Mich. Comp. Laws § 205.107Computation of tax amount; rounding up to whole cent.
- Mich. Comp. Laws § 205.108Consumer's failure to comply with act; making false statement; penalty.
- Mich. Comp. Laws § 205.109Collection or payment of tax; benefit to state, authority, and metropolitan areas.
- Mich. Comp. Laws § 205.110Sourcing requirements.
- Mich. Comp. Laws § 205.111Deposit and disbursement of money; definitions.