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. Sec. 1. (1) As used in this act: (a) “Person” means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether organized for profit or […]
205.51a Additional definitions. Sec. 1a. As used in this act: (a) “Alcoholic beverage” means a beverage suitable for human consumption that contains 1/2 of 1% or more of alcohol by volume. (b) “Computer” means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence […]
205.52 Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption. Sec. 2. (1) Except as provided in section 2a, there is levied upon and there shall be collected from all persons engaged in the business of making sales at retail, by which ownership of tangible personal property is […]
205.52a Reduction of tax on vehicle for which special registration secured; limitation; certification. Sec. 2a. (1) For a sale at retail to a person of a vehicle for which a special registration is secured pursuant to section 226(9) of the Michigan vehicle code, 1949 PA 300, MCL 257.226, the tax imposed under this act shall […]
205.52b Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions. Sec. 2b. (1) A seller who sells tangible personal property to a purchaser in this state is presumed to be engaged in the business of making sales at retail in this state if the seller or a […]
205.52c Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception; definitions. Sec. 2c. (1) A seller of tangible personal property is engaged in the business of making sales at retail in this state if the seller meets either […]
205.52d Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions. Sec. 2d. (1) Notwithstanding anything to the contrary in this act, a marketplace facilitator engaged in the business of making sales at retail of tangible personal property in this state shall remit the tax due under this act on all taxable sales made […]
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. Sec. 3. (1) Subject to subsections (4) and (5), if a person […]
205.54 Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement. Sec. 4. (1) In computing the amount of tax levied under this act for any month, a taxpayer not subject to section 6(2) may deduct the amount provided by subdivision (a) or (b), whichever is greater: (a) If […]
205.54a Sales tax; exemptions; limitation. Sec. 4a. (1) Subject to subsection (2), the following are exempt from the tax under this act: (a) A sale of tangible personal property not for resale to a nonprofit school, nonprofit hospital, or nonprofit home for the care and maintenance of children or aged individuals operated by an entity […]
205.54aa Tax exemption; resident tribal member. Sec. 4aa. (1) The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for resale, to a resident tribal member if the motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle is for personal use and […]
205.54b Deductible sales of gasoline; statement of transferee. Sec. 4b. Any taxpayer, who does not include in the amount of his gross proceeds used for the computation of the tax on sales of gasoline pursuant to the provisions of subdivision (f) of section 4a by reason of the filing with him by the transferee of […]
205.54bb Sale of eligible automobile to qualified recipient; exemption; definitions. Sec. 4bb. (1) Beginning January 1, 2005, the sale of an eligible automobile to a qualified recipient by a qualified organization that is subject to the tax under this act is exempt. (2) As used in this section: (a) “Eligible automobile” means an automobile that […]
205.54c Repealed. 2004, Act 173, Eff. Sept. 1, 2004. Compiler’s Notes: The repealed section pertained to exemptions of property affixed to real estate under certain contracts.
205.54cc Repealed. 2008, Act 78, Eff. Dec. 31, 2009. Compiler’s Notes: The repealed section pertained to tax credit relating to motion picture production company.
205.54d Additional sales excluded from tax. Sec. 4d. The following are exempt from the tax under this act: (a) The sale of tangible personal property to a person who is a lessor licensed under the use tax act, 1937 PA 94, MCL 205.91 to 205.111, and whose rental receipts are taxed or specifically exempt under […]
205.54dd Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; “mineral-producing property” and “taxpayer” defined. Sec. 4dd. (1) Subject to subsection (2), a person subject to the tax under this act may exclude from the gross proceeds used for the computation of the tax the sale of tangible personal property […]
205.54e Sales of vehicles to members of armed forces. Sec. 4e. A sale of a vehicle from a Michigan retailer for titling and registration in his or her home state of residency or domicile to a nonresident person of Michigan actually serving in the United States armed forces is exempt from the tax under this […]
205.54ee Data center equipment; exemption from tax; conditions; report; definitions. Sec. 4ee. (1) Subject to subsections (2) and (3), beginning January 1, 2016 through December 31, 2035, a sale of data center equipment to the owner or operator of a qualified data center or a colocated business for assembly, use, or consumption in the operations […]
205.54f Commissions paid to entities exempt under MCL 205.54a; exemptions. Sec. 4f. Commissions paid to an entity exempt under the provisions of section 4a from sales of tangible personal property dispensed through a nonelectrically operated vending machine containing unsorted confections, nuts, or merchandise which, upon insertion of a coin dispenses the same in substantially equal […]
