2012 Michigan Compiled Laws
Chapter 205 — TAXATION
Act 167 of 1933 — GENERAL SALES TAX ACT (205.51 - 205.78)***** 205.56a.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 28, 2013 ***** ***** 205.56a THIS SECTION IS AMENDED EFFECTIVE MARCH 28, 2013: See 205.56a.amended *****

• 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• Section 205.54c — Repealed. 2004, Act 173, Eff.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• Section 205.54l — Repealed. 2004, Act 173, Eff.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; 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 205.54dd — Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined.
• Section 205.55 — Additional tax.
• Section 205.55a — Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
• Section 205.55b — Repealed. 2006, Act 590, Eff. Jan. 1, 2011.
• Section 205.56 — Sales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; remittance beginning January 1, 2014; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; definitions; 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 205.56a.amended — Prepayment of tax by purchaser or receiver of fuel; rate of prepayment; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; credit for prepayment to another person for diesel fuel; 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.