2014 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 94 of 1937 USE TAX ACT (205.91 - 205.111.amended[3])***** 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 ***** ***** 205.93 THIS SECTION IS AMENDED EFFECTIVE WHEN THE CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 81 OF 2014 ARE MET: See 205.93.amended[2] ***** 205.93 THIS SECTION IS AMENDED BY ACT 80 0F 2014 EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 80 OF 2014 ARE MET: See 205.93.amended[3] *****

• Section 205.91 Use tax act; short title.
• Section 205.92 Definitions.
• Section 205.92b Additional definitions.
• Section 205.92c.added Definitions.
• Section 205.92c.added[1] Definitions.
• Section 205.92c.added[2] 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[3] 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 share tax and local community stabilization share; total combined rate levied by state and authority; limitation.
• 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 205.93.amended[2] 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 to or made structural part of qualified convention facility; "qualified convention facility" defined.
• 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; 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[1] Receipt and collection of metropolitan areas component; administration by department on behalf of authority as agent; agreement.
• Section 205.100a.added[2] Receipt and collection of local community stabilization share.
• 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; basis; indirect audit; burden of proof; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
• 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 205.109.amended[3] Collection or payment of tax; benefit to state, authority, and metropolitan areas.
• Section 205.109.amended[2] 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[3] Deposit and disbursement of money.
• Section 205.111.amended Deposit and disbursement of money.
• Section 205.111.amended[2] Deposit and disbursement of money.