2010 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 94 of 1937 - USE TAX ACT (205.91 - 205.111)

USE TAX ACT
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 of that tax; to prescribe penalties; and to make appropriations.

History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1960, 2nd Ex. Sess., Act 2, Eff. Jan. 1, 1961 ;-- Am. 2007, Act 93, Eff. Dec. 1, 2007

• Section 205.91 - Use tax act; short title.
• Section 205.92 - Definitions.
• Section 205.92b - Additional definitions.
• Section 205.93 - Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; collection; price tax base; exemptions; services, information, or records; applicability.
• 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• Section 205.93d - Repealed. 2007, Act 145, Imd.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 and consumption of medical services provided under certain sections of the social welfare act; tax.
• 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• Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff.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• Section 205.94e - Repealed. 2004, Act 172, Eff.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; 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 205.94 - 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; "affixed to and made a structural part of" defined; exemption not granted; 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 or structural part of qualified convention facility; exception.
• 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 - Organizing entity of qualified athletic event; tax exemption; criteria; definition; repeal.
• Section 205.97 - Liability 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 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
• Section 205.103 - Exemption form.
• 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; blanket exemption.
• 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; "Michigan promotion fund" defined.