There is a newer version of the Michigan Compiled Laws
2006 Michigan Compiled Laws - Act 94 of 1937
| AN ACT to provide for the levy, assessment and collection of a specific excise tax on the storage, use or consumption in this state of tangible personal property and certain services; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act.
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| Document | Description |
| Section 205.91 | Use tax act; short title. |
| Section 205.92 | Definitions. |
| Section 205.92b | Additional definitions. |
| Section 205.93 | Tax rate; penalties and interest; presumption; collection; price tax base; exemptions; services, information, or records; applicability. |
| Section 205.93a | Tax for use or consumption; services; definitions. |
| Section 205.93b | Tax for use or consumption; mobile telecommunications services. |
| Section 205.93c | Sale of telecommunications services; definitions. |
| Section 205.94 | Exemptions. |
| 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| Section 205.94b, 205.94c | Repealed. 2004, Act 172, Eff.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; "food and food ingredients,""prepared food," and "prepared food intended for immediate consumption" defined. |
| Section 205.94e | Repealed. 2004, Act 172, Eff.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 streamlined sales and use tax agreement. |
| 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. |
| 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 205.94 | 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 | Construction or improvement of property of nonprofit hospital or housing. |
| 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 205.95 | 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 205.96 | 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 | Qualified athletic event; definition; repeal of section. |
| Section 205.97 | Liability of consumer 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 205.101 | 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 | MPU exemption. |
| Section 205.103 | Direct mail form. |
| Section 205.104 | Records to be kept; sale to unlicensed person; failure to file report or maintain records; assessment; effect of streamlined sales and use tax agreement. |
| Section 205.104a | Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; blanket exemption; effect of streamlined sales and use tax agreement. |
| Section 205.104b | Exemption claimed by purchaser. |
| 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. |
| Section 205.110 | Sourcing requirements. |
| Section 205.111 | Deposit and disbursement of money. |
Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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