Sec. 9. (1) If a seller or certified service provider who is required or authorized to collect the tax fails to do so, the seller or certified service provider is liable personally for the amount the seller or certified service provider failed to collect together with penalty and interest on the tax. In that case, the department has the power to make an assessment against the seller or certified service provider, based upon any information in or that comes into the department's possession. The department shall give to the seller or certified service provider written notice of the assessment. The notice may be served upon the seller or certified service provider personally or by registered mail, addressed to the last known or business address. (2) As used in this section, "certified service provider" means that term as defined in section 3 of the streamlined sales and use tax administration act.
Mich. Comp. Laws § 205.99
Personal liability of seller or certified service provider for failure to collect tax; definition
Known as the Use Tax Act
The act spans §§ 205.100 to 205.99a (63 sections).
Applied in 3 court decisions — leading case World Book, Inc v. Department of Treasury (1999)
Most recently applied in 260 Mich. App. 1 - S Abraham & Sons, Inc. v. Department of Treasury Gitzen Co. (March 2004)
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.