Sec. 1. This act may be cited as the "Use Tax Act".
Mich. Comp. Laws § 205.91
Use tax act; short title
Known as the Use Tax Act
The act spans §§ 205–205 (63 sections).
Applied in 57 court decisions — leading case 152 N.J. Super. 442 - NJ Bell Tel. Co. v. Director, Div. of Taxation (1977)
Most recently applied in 325 Mich. App. 289 - Tomra of North America Inc v. Department of Treasury (July 2018)
1937, Act 94, Eff
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.