2010 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 167 of 1933 - GENERAL SALES TAX ACT (205.51 - 205.78)

GENERAL SALES TAX ACT
Act 167 of 1933
AN ACT to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act.

History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1949, Act 272, Eff. July 1, 1949

• Section 205.51 - 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.
• Section 205.52 - 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 205.53 - 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.
• Section 205.54 - Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.
• Section 205.54a - Sales exempt from tax; limitation.
• Section 205.54b - Deductible sales of gasoline; statement of transferee.
• Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
• Section 205.54d - Additional sales excluded from tax.
• Section 205.54e - Sales of vehicles to members of armed forces.
• Section 205.54f - Commissions paid to entities exempt under MCL 205.54a; exemptions.
• 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 205.54 - 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; sales of tangible personal property for fund-raising purposes; exemption; “school” defined.
• 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 - Industrial processing equipment; exemptions; 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 hospital or housing; exemption in business of constructing, altering, repairing, or improving property; 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.
• Section 205.54aa - Tax exemption; resident tribal member.
• Section 205.54bb - Sale of eligible automobile to qualified recipient; exemption; definitions.
• Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009.
• Section 205.55 - Additional tax.
• Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
• Section 205.55b - Qualified athletic event; tax exemption; definition; repeal.
• Section 205.56 - Sales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; remittance; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; due date.
• Section 205.56a - Prepayment of tax by purchaser or receiver of gasoline; rate of prepayment; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; definitions.
• Section 205.56b - Returned goods or motor vehicle; tax credit.
• Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
• Section 205.58 - Consolidated returns.
• Section 205.59 - Administration of tax; conflicting provisions; rules.
• Section 205.60 - Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.
• Section 205.61 - Motor vehicle used as partial payment; value.
• Section 205.62 - 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.
• Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
• Section 205.65 - Certificate of dissolution or withdrawal.
• Section 205.66 - Injunction for failure to pay tax or obtain license.
• Section 205.66a - Duty of assessing officers.
• Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
• Section 205.68 - Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; burden of proof on taxpayer; exemption claim; blanket exemption claim.
• Section 205.69 - Sourcing sale at retail or lease or rental property.
• Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
• Section 205.71 - Purchaser of direct mail; exemption form or delivery information.
• Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
• Section 205.73 - Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
• Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
• Section 205.75 - Disposition of money received and collected.
• Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949.
• Section 205.78 - Short title; general sales tax act.