Act

General sales tax act

Mich. Comp. Laws § 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; applicability to delivery and installation charges
Mich. Comp. Laws § 205.51a— Additional definitions
Mich. Comp. Laws § 205.52— Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption
Mich. Comp. Laws § 205.52a— Reduction of tax on vehicle for which special registration secured; limitation; certification
Mich. Comp. Laws § 205.52b— Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.52d— Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.54— Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
Mich. Comp. Laws § 205.54a— Sales tax; exemptions; limitation
Mich. Comp. Laws § 205.54aa— Tax exemption; resident tribal member
Mich. Comp. Laws § 205.54b— Deductible sales of gasoline; statement of transferee
Mich. Comp. Laws § 205.54bb— Sale of eligible automobile to qualified recipient; exemption; definitions
Mich. Comp. Laws § 205.54d— Additional sales excluded from tax
Mich. Comp. Laws § 205.54dd— Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined
Mich. Comp. Laws § 205.54e— Sales of vehicles to members of armed forces
Mich. Comp. Laws § 205.54ee— Data center equipment; exemption from tax; conditions; report; definitions
Mich. Comp. Laws § 205.54f— Commissions paid to entities exempt under MCL 205.54a; exemptions
Mich. Comp. Laws § 205.54ff— Sales of certain prosthetic devices; exemption; definitions
Mich. Comp. Laws § 205.54g— Sales exempt from tax; tax on sale of food or drink from vending machine; definitions
Mich. Comp. Laws § 205.54gg— Sale of eligible fuel; exemption; definitions
Mich. Comp. Laws § 205.54h— Exemptions
Mich. Comp. Laws § 205.54i— Bad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support claim for deduction; change in tax rate; review; taxpayer under streamlined sales and use tax agreement
Mich. Comp. Laws § 205.54j— Sale of tangible personal property for use in qualified business activity of purchaser; definition
Mich. Comp. Laws § 205.54k— Drop shipment; definition
Mich. Comp. Laws § 205.54ll— Sale of firearm safety devices; exemption; definitions
Mich. Comp. Laws § 205.54m— Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
Mich. Comp. Laws § 205.54n— Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate
Mich. Comp. Laws § 205.54o— School, church, hospital, parent cooperative preschool, or nonprofit organization; sale of tangible personal property for fund-raising purposes; exemption; "school" defined; veterans' organization; sale of tangible personal property for raising funds for benefit of active duty service member or veteran; exemption; definitions
Mich. Comp. Laws § 205.54p— Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined
Mich. Comp. Laws § 205.54q— Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation
Mich. Comp. Laws § 205.54r— Qualified truck, trailer, or rolling stock; exemption; definitions
Mich. Comp. Laws § 205.54s— Sale of investment coins and bullion; exemptions; definitions
Mich. Comp. Laws § 205.54t— Exemptions; limitation; industrial processing; definitions
Mich. Comp. Laws § 205.54u— Extractive operation; exemptions; definition
Mich. Comp. Laws § 205.54v— Central office equipment or wireless equipment; presumption
Mich. Comp. Laws § 205.54w— Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions
Mich. Comp. Laws § 205.54x— Sales to domestic air carrier; tax exemption; definitions
Mich. Comp. Laws § 205.54y— Industrial processing; exemption; limitation
Mich. Comp. Laws § 205.54z— Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999
Mich. Comp. Laws § 205.55— Additional tax
Mich. Comp. Laws § 205.56— Sales and gross proceeds tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; "credit sale" and "materialperson" defined; due date
Mich. Comp. Laws § 205.56a— Prepayment of tax by purchaser or receiver of fuel; rate of prepayment; determination; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; date of prepayment; definitions
Mich. Comp. Laws § 205.56b— Returned goods or motor vehicle; tax credit
Mich. Comp. Laws § 205.56c— Aviation fuel; informational report; "aviation fuel" defined
Mich. Comp. Laws § 205.58— Consolidated returns
Mich. Comp. Laws § 205.59— Administration of tax; conflicting provisions; rules
Mich. Comp. Laws § 205.60— Refund by taxpayer for returned property; written notice; refund under MCL 445.360a
Mich. Comp. Laws § 205.61— Motor vehicle used as partial payment; value
Mich. Comp. Laws § 205.62— Information to be obtained from purchaser; exception; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obtaining exemption form from purchaser; date; additional time for compliance; blanket exemption form; "certified service provider" defined; process to claim exemption after purchase
Mich. Comp. Laws § 205.65— Certificate of dissolution or withdrawal
Mich. Comp. Laws § 205.66— Injunction for failure to pay tax or obtain license
Mich. Comp. Laws § 205.66a— Duty of assessing officers
Mich. Comp. Laws § 205.68— Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; basis; burden of proof; indirect audit; exemption claim; blanket exemption claim; "indirect audit procedure" and "sufficient records" defined
Mich. Comp. Laws § 205.69— Sourcing sale at retail or lease or rental property
Mich. Comp. Laws § 205.71a— Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions
Mich. Comp. Laws § 205.73— Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act
Mich. Comp. Laws § 205.75— Disposition of money received and collected; definitions
Mich. Comp. Laws § 205.78— Short title; general sales tax act