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. Sec. 10. (1) The tax imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, the streamlined […]
205.100a Receipt and collection of local community stabilization share. Sec. 10a. The department shall administer under this act and under 1941 PA 122, MCL 205.1 to 205.31, the receipt and collection of the local community stabilization share on behalf of the authority as an agent of the authority. The department may enter into an agreement […]
205.101 Refund or credit for returned tangible personal property or service; written notice. Sec. 11. (1) If a person liable for collection of the tax under this act refunds or provides a credit for all or a portion of the amount of the purchase price paid for returned tangible personal property within the time period […]
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. Sec. 11a. If any person liable for a tax levied under this act sells a business or stock of goods, or […]
205.102 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. Compiler’s Notes: The repealed section pertained to MPU exemption.
205.103 Repealed. 2016, Act 160, Eff. Sept. 7, 2016. Compiler’s Notes: The repealed section pertained to exemption form provided by purchaser of direct mail.
205.103a Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions. Sec. 13a. (1) For sales of advertising and promotional direct mail all of the following apply: (a) If the purchaser provides the seller with a direct payment authorization issued under section […]
205.104 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. Compiler’s Notes: The repealed section pertained to requirements for keeping inventory of daily records.
205.104a Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; “indirect audit procedure” and “sufficient records” defined. Sec. 14a. (1) A person in the business of selling tangible personal property and liable for any tax under this act shall keep in […]
205.104b Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase. Sec. 14b. (1) If an exemption from the tax under this act is claimed, the seller shall obtain identifying information of the purchaser and the reason for claiming the exemption at the time of the purchase or at a later date. […]
205.105 Failing to register; penalty. Sec. 15. Any seller who fails to register with the department as required under this act, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined the sum of $25.00 for each day such failure, neglect or refusal to so register continues after notice to such […]
205.106 Seller’s failure to comply with act; penalty. Sec. 16. Any seller who fails, neglects or refuses to collect the tax as required by this act, or fails, neglects or refuses to comply with the provisions of this act, or excepting as expressly authorized pursuant to this act, refunds, remits or rebates to a consumer, […]
205.107 Computation of tax amount; rounding up to whole cent. Sec. 17. Beginning not later than January 1, 2006, in determining the amount of the tax under this act, the seller shall compute the tax to the third decimal place and round up to a whole cent when the third decimal place is greater than […]
205.108 Consumer’s failure to comply with act; making false statement; penalty. Sec. 18. Any consumer who refuses to pay the tax as required by this act, or refuses to comply with the provisions of this act, or makes to the seller a false statement or certificate indicating that the storage, use or consumption is not […]
205.109 Collection or payment of tax; benefit to state, authority, and metropolitan areas. Sec. 19. (1) The tax collected by the seller from the consumer or lessee under this act is for the benefit of this state, the authority, and the metropolitan areas of this state, including, but not limited to, local communities within the […]
205.110 Sourcing requirements. Sec. 20. (1) For sourcing a sale subject to tax under this act, the following apply: (a) If a product is received by the purchaser at a business location of the seller, the sale is sourced to that business location. (b) If a product is not received by the purchaser at a […]
205.111 Deposit and disbursement of money; definitions. Sec. 21. (1) Except as provided in subsections (2), (3), (4), and (5), all money received and collected under this act must be deposited by the department of treasury in the state treasury to the credit of the general fund, to be disbursed only by appropriations by the […]
205.91 Use tax act; short title. Sec. 1. This act may be cited as the “Use Tax Act”. History: 1937, Act 94, Eff. Oct. 29, 1937 ;– CL 1948, 205.91
205.92 Definitions. Sec. 2. As used in this act: (a) “Person” means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust, receiver, trustee, syndicate, the United States, this state, county, or any other group or combination acting […]
205.92b Additional definitions. Sec. 2b. 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 […]
