Act

Use tax act

Mich. Comp. Laws § 205.91— Use tax act; short title
Mich. Comp. Laws § 205.92— Definitions; applicability to delivery and installation charges
Mich. Comp. Laws § 205.92b— Additional definitions
Mich. Comp. Laws § 205.92c— Definitions
Mich. Comp. Laws § 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 levied by state and authority; limitation
Mich. Comp. Laws § 205.93a— Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.93c— Sale of telecommunications services; definitions
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.93f— Use or consumption of medical services provided under social welfare act; tax; "medical services" defined
Mich. Comp. Laws § 205.94— Use tax; exemptions; limitation
Mich. Comp. Laws § 205.94a— Additional exemptions
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.94bb— Applicability of tax to certain transfers
Mich. Comp. Laws § 205.94cc— Data center equipment; exemption from tax; conditions; report; definitions
Mich. Comp. Laws § 205.94d— Exemptions; food or drink from vending machines; definitions
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.94ee— Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.94ff— Sales of certain prosthetic devices; exemption; definitions
Mich. Comp. Laws § 205.94g— Exemption of property purchased as part of purchase or transfer of business; exceptions; definition
Mich. Comp. Laws § 205.94gg— Storage, use, or consumption of eligible fuel; exemption; definitions
Mich. Comp. Laws § 205.94h— Tax inapplicable to property for use in qualified business activity
Mich. Comp. Laws § 205.94i— Exemption for drop shipments; definition
Mich. Comp. Laws § 205.94j— Exemption of motor vehicle acquired by towing company from police agency; definitions
Mich. Comp. Laws § 205.94k— Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions
Mich. Comp. Laws § 205.94l— Storage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of tax; exception
Mich. Comp. Laws § 205.94ll— Storage, use, or consumption of firearm safety devices; exemption; definitions
Mich. Comp. Laws § 205.94m— Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined
Mich. Comp. Laws § 205.94n— Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate
Mich. Comp. Laws § 205.94o— Exemptions; limitation; industrial processing; definitions
Mich. Comp. Laws § 205.94p— Extractive operations; exemption; limitation; eligible property; definitions
Mich. Comp. Laws § 205.94q— Central office equipment or wireless equipment; presumption
Mich. Comp. Laws § 205.94s— 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 § 205.94u— Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions
Mich. Comp. Laws § 205.94w— Applicability of tax; exceptions; definitions
Mich. Comp. Laws § 205.94x— Tax exemption; resident tribal member
Mich. Comp. Laws § 205.94y— Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax
Mich. Comp. Laws § 205.94z— Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined
Mich. Comp. Laws § 205.95— Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of taxes; registration under streamlined sales and use tax agreement
Mich. Comp. Laws § 205.95a— Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions
Mich. Comp. Laws § 205.95b— 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 § 205.95c— Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
Mich. Comp. Laws § 205.96— Use tax returns; filing; form; contents; payment of tax; remittance for certain total tax liability after subtracting tax payments; electronic funds transfer; filing other than monthly returns; accrual to state; due date
Mich. Comp. Laws § 205.96c— Aviation fuel; informational report; "aviation fuel" defined
Mich. Comp. Laws § 205.97— Liability for tax
Mich. Comp. Laws § 205.98— Direct payment authorization
Mich. Comp. Laws § 205.99— Personal liability of seller or certified service provider for failure to collect tax; definition
Mich. Comp. Laws § 205.99a— Bad debt deduction
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.100a— Receipt and collection of local community stabilization share
Mich. Comp. Laws § 205.101— Refund or credit for returned tangible personal property or service; written notice
Mich. Comp. Laws § 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
Mich. Comp. Laws § 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
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.104b— Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase
Mich. Comp. Laws § 205.105— Failing to register; penalty
Mich. Comp. Laws § 205.106— Seller's failure to comply with act; penalty
Mich. Comp. Laws § 205.107— Computation of tax amount; rounding up to whole cent
Mich. Comp. Laws § 205.108— Consumer's failure to comply with act; making false statement; penalty
Mich. Comp. Laws § 205.109— Collection or payment of tax; benefit to state, authority, and metropolitan areas
Mich. Comp. Laws § 205.110— Sourcing requirements
Mich. Comp. Laws § 205.111— Deposit and disbursement of money; definitions