PocketLaw | Michigan Compiled Laws | 167 of 1933 - General Sales Tax

167 of 1933 - General Sales Tax Act (205.51 - 205.78)

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Definitions; Unlicensed Person as Agent of Dealer, Distributor, Supervisor, or Employer; Regarding Dealer, Distributor, Supervisor, or Employer as Making Sales at Retail Prices.

Section
205.51a

Additional Definitions.

Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax as Personal Obligation of Taxpayer; Exemption.

Section
205.52a

Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification.

Section
205.52b

Retail Sale of Tangible Personal Property to Purchaser; Presumptions; Agreement to Purchase Advertisements; Effectiveness of Section; Definitions.

Section
205.52c

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
205.52d

Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions.

License Required to Engage in Business for Which Privilege Tax Imposed; Bond or Deposit; Renewal; Exemptions; Suspension and Restoration of License; Violation as Misdemeanor; Penalty; Registration Under Streamlined Sales and Use Tax Agreement; Person Subject to Tobacco Products Tax Act; Affirmative Defense.

Deductions; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement.

Section
205.54a

Sales Tax; Exemptions; Limitation.

Section
205.54a.amended

Sales Tax; Exemptions; Limitation.

Section
205.54aa

Tax Exemption; Resident Tribal Member.

Section
205.54b

Deductible Sales of Gasoline; Statement of Transferee.

Section
205.54bb

Sale of Eligible Automobile to Qualified Recipient; Exemption; Definitions.

Section
205.54c

Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section
205.54cc

Repealed. 2008, Act 78, Eff. Dec. 31, 2009.

Section
205.54d

Additional Sales Excluded From Tax.

Section
205.54dd

Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined.

Section
205.54e

Sales of Vehicles to Members of Armed Forces.

Section
205.54ee

Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.

Section
205.54f

Commissions Paid to Entities Exempt Under MCL 205.54a; Exemptions.

Section
205.54ff

Sales of Certain Prosthetic Devices; Exemption; Definitions.

Section
205.54g

Sales Exempt From Tax; Tax on Sale of Food or Drink From Vending Machine; Definitions.

Section
205.54h

Exemptions.

Section
205.54i

Bad Debt; Definitions; Deduction; Amount; Payment of Bad Debt; Liability; Written Election Designating Party Claiming Deduction; Evidence Required to Support Claim for Deduction; Change in Tax Rate; Review; Taxpayer Under Streamlined Sales and Use Tax Agreement.

Section
205.54j

Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition.

Section
205.54k

Drop Shipment; Definition.

Section
205.54l

Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section
205.54m

Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption.

Section
205.54n

Sale of Electricity, Natural or Artificial Gas, Home Heating Fuels, or Steam; Exemption From Sales Tax at Additional Rate; Application of Additional Rate.

Section
205.54o

School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property for Raising Funds for Benefit of Active Duty Service Member or Veteran; Exemption; Definitions.

Section
205.54p

Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined.

Section
205.54q

Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation.

Section
205.54r

Qualified Truck, Trailer, or Rolling Stock; Exemption; Definitions.

Section
205.54s

Sale of Investment Coins and Bullion; Exemptions; Definitions.

Section
205.54t

Exemptions; Limitation; Industrial Processing; Definitions.

Section
205.54u

Extractive Operation; Exemptions; Definition.

Section
205.54v

Central Office Equipment or Wireless Equipment; Presumption.

Section
205.54w

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
205.54x

Sales to Domestic Air Carrier; Tax Exemption; Definitions.

Section
205.54y

Industrial Processing; Exemption; Limitation.

Section
205.54z

Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999.

Additional Tax.

Section
205.55a

Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section
205.55b

Repealed. 2006, Act 590, Eff. Jan. 1, 2011.

Sales and Gross Proceeds Tax Returns; Monthly Filing; Form; Contents; Transmitting Return With Remittance for Amount of Tax; Electronic Funds Transfer; Accrual of Tax to State; Filing Returns and Payment of Tax for Other Than Monthly Periods; Taxpayer as Materialperson; "Credit Sale" and "Materialperson" Defined; Due Date.

Section
205.56a

Prepayment of Tax by Purchaser or Receiver of Fuel; Rate of Prepayment; Determination; Claiming Estimated Prepayment Credits; Bad Debt Deduction; Actual Shrinkage; Accounting for and Remitting Prepayments; Schedule; Penalties; Deduction Prohibited; Liability; Date of Prepayment; Definitions.

Section
205.56b

Returned Goods or Motor Vehicle; Tax Credit.

Section
205.56c

Aviation Fuel; Informational Report; "Aviation Fuel" Defined.

Section
205.57-205.57b

Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Consolidated Returns.

Administration of Tax; Conflicting Provisions; Rules.

Refund by Taxpayer for Returned Property; Written Notice; Refund Under MCL 445.360a.

Motor Vehicle Used as Partial Payment; Value.

Information to Be Obtained From Purchaser; Format; Signature; Record of Exempt Transactions; Liability; Proof That Transaction Not Subject to Tax or Obtaining Exemption Form From Purchaser; Date; Additional Time for Compliance; Blanket Exemption Form; "Certified Service Provider" Defined; Process to Claim Exemption After Purchase.

205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Certificate of Dissolution or Withdrawal.

Injunction for Failure to Pay Tax or Obtain License.

Section
205.66a

Duty of Assessing Officers.

Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

Annual Inventory and Purchase Records; Retention; Tax Liability; Failure to File Return or Maintain Records; Tax Assessment; Basis; Burden of Proof; Indirect Audit; Exemption Claim; Blanket Exemption Claim; "Indirect Audit Procedure" and "Sufficient Records" Defined.

Sourcing Sale at Retail or Lease or Rental Property.

Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

Repealed. 2016, Act 159, Eff. Sept. 7, 2016.

Section
205.71a

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

Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act.

Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Disposition of Money Received and Collected; Definitions.

Section
205.75.amended

Disposition of Money Received and Collected; Definitions.

Repealed. 1949, Act 272, Eff. July 1, 1949.

Short Title; General Sales Tax Act.