There Is a Newer Version of the Michigan Compiled Laws
2012 Michigan Compiled Laws
Chapter 205 — TAXATION
Act 94 of 1937 — USE TAX ACT (205.91 - 205.111.amended)***** 205.92c.added THIS ADDED SECTION IS EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 408 OF 2012 ARE MET: See enacting section 1 of Act 408 of 2012 ***** ***** 205.93 THIS SECTION IS AMENDED BY ACT 408 OF 2012 EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 408 OF 2012 ARE MET: See 205.93.amended *****
- Section 205.91 — Use tax act; short title.
- Section 205.92 — Definitions.
- Section 205.92b — Additional definitions.
- Section 205.92c.added — 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 205.93.amended — Total 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; state component tax; metropolitan areas component tax; rates; total combined rate; 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- Section 205.93d — Repealed. 2007, Act 145, Imd.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 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- Section 205.94b, 205.94c — Repealed. 2004, Act 172, Eff.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 205.94l — 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 — 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 205.94aa — Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined.
- Section 205.95 — 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; payments beginning January 1, 2014; filing other than monthly returns; accrual to state; due date.
- Section 205.96a — Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.
- 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 205.100a.added — Receipt and collection of metropolitan areas component; administration by department on behalf of authority as agent; agreement.
- 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 205.109.amended — Collection or payment of tax; benefit of state, authority, and metropolitan areas.
- Section 205.110 — Sourcing requirements.
- Section 205.111 — Deposit and disbursement of money; "Michigan promotion fund" defined.
- Section 205.111.amended — Deposit and disbursement of money.
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