PocketLaw | Michigan Compiled Laws | 94 of 1937 - Use Tax Act (205.91

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

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Use Tax Act; Short Title.

Definitions.

Section
205.92b

Additional Definitions.

Section
205.92c

Definitions.

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; 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.

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 Transaction; Definitions.

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Repealed. 2007, Act 145, Imd.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.

Use Tax; Exemptions; Limitation.

Section
205.94.amended

Use Tax; Exemptions; Limitation.

Section
205.94a

Additional Exemptions.

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
205.94b

205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

Section
205.94bb

Applicability of Tax to Certain Transfers.

Section
205.94cc

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

Section
205.94d

Exemptions; Food or Drink From Vending Machines; 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
205.94e

Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

Section
205.94ee

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

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 Streamlined Sales and Use Tax Agreement.

Section
205.94ff

Sales of Certain Prosthetic Devices; Exemption; Definitions.

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.

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.

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.

Liability for Tax.

Direct Payment Authorization.

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 Owner.

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; Burden of Proof; Blanket Exemption; "Indirect Audit Procedure" and "Sufficient Records" Defined.

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.

Section
205.111.amended

Deposit and Disbursement of Money; Definitions.