205.92c Definitions. Sec. 2c. As used in this act: (a) “Authority” means the local community stabilization authority created under the local community stabilization authority act. (b) “Basic school operating mills” means school operating mills used to calculate the state portion of a local school district’s foundation allowance under section 20 of the state school aid […]
205.93 Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; using, storing, or consuming vehicle, ORV, manufactured housing, aircraft, snowmobile, or watercraft; collection; price tax base; exemptions; services, information, or records of other department or agency; state share tax and local community stabilization share; total combined rate […]
205.93a Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions. Sec. 3a. (1) The use or consumption of the following services is taxed under this act in the same manner as tangible personal property is taxed under this act: (a) Except as […]
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. Sec. 3b. (1) The use or consumption of mobile wireless services is subject to the tax levied under this act in the […]
205.93c Sale of telecommunications services; definitions. Sec. 3c. (1) Except for the defined telecommunications services in section 3b and subsection (3), the sale of telecommunications service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or each level of taxing jurisdiction […]
205.93d Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. Compiler’s Notes: The repealed section pertained to services taxed in same manner as tangible personal property.Enacting section 2 of Act 145 of 2007 provides:”Enacting section 2. Section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is repealed. It is the intent of […]
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. Sec. 3e. Beginning December 1, 2007, all of the following apply: (a) A person that provides 1 or more of the services subject to the tax under this act pursuant […]
205.93f Use or consumption of medical services provided under social welfare act; tax; “medical services” defined. Sec. 3f. Except as otherwise provided under this section, beginning April 1, 2014 through December 31, 2016, the use or consumption of medical services provided by entities identified in, and pursuant to contracts identified under, section 106(2)(a) and section […]
205.94 Use tax; exemptions; limitation. Sec. 4. (1) The following are exempt from the tax levied under this act, subject to subsection (2): (a) Property sold in this state on which transaction a tax is paid under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, if the tax was due and […]
205.94a Additional exemptions. Sec. 4a. The following are exempt from the tax under this act: (a) Rental receipts if the tangible personal property rented or leased was previously subject to 1 of the following when purchased by the lessor: (i) This act. (ii) The general sales tax act, 1933 PA 167, MCL 205.51 to 205.78. […]
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. Sec. 4aa. (1) Subject to subsection (2), the tax under this act does not apply to the storage, use, or consumption of tangible personal property sold to a taxpayer for use as or […]
205.94b, 205.94c Repealed. 2004, Act 172, Eff. Sept. 1, 2004. Compiler’s Notes: The repealed sections pertained to tax exemptions for certain property and existing contracts.
205.94bb Applicability of tax to certain transfers. Sec. 4bb. Beginning January 1, 2014, the tax under this act does not apply to a transfer of a vehicle, ORV, manufactured housing, aircraft, snowmobile, or watercraft if the transferee or purchaser is the father-in-law, mother-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in-law, or grandparent-in-law of the transferor. History: Add. 2014, […]
205.94cc Data center equipment; exemption from tax; conditions; report; definitions. Sec. 4cc. (1) Subject to subsections (2) and (3), beginning January 1, 2016 through December 31, 2035, the tax under this act does not apply to the storage, use, or consumption of data center equipment sold to the owner or operator of a qualified data […]
205.94d Exemptions; food or drink from vending machines; definitions. Sec. 4d. (1) The following are exempt from the tax under this act: (a) Sales of drugs for human use that can only be legally dispensed by prescription, over-the-counter drugs for human use that are legally dispensed by prescription, or food or food ingredients, except prepared […]
205.94dd Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; “eligible property” and “transformational brownfield plan” defined. Sec. 4dd. The tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of altering, repairing, or improving real […]
205.94e Repealed. 2004, Act 172, Eff. Sept. 1, 2004. Compiler’s Notes: The repealed section pertained to tax exemption for property used in constructing, altering, repairing, or improving real estate.
205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax. Sec. 4ee. A person engaged in the business of constructing, altering, repairing, or improving real estate for others is not liable for the tax levied under this act for storing, using, or consuming tangible personal property acquired from […]
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. Sec. 4f. (1) In computing the amount of tax payments required for any month of a seller not subject to […]
205.94ff Sales of certain prosthetic devices; exemption; definitions. Sec. 4ff. (1) The sale to a hospital or freestanding surgical outpatient facility of a prosthetic device for implantation into a human is exempt from the tax imposed by this act. (2) As used in this section: (a) “Freestanding surgical outpatient facility” means a facility licensed under […]
