General Sales Tax Act

Sections covered

• Mich. Comp. Laws § 205.51Definitions; 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 charges79 cites
• Mich. Comp. Laws § 205.51aAdditional definitions2 cites
• Mich. Comp. Laws § 205.52Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption36 cites
• Mich. Comp. Laws § 205.52aReduction of tax on vehicle for which special registration secured; limitation; certification
• Mich. Comp. Laws § 205.52bRetail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions
• Mich. Comp. Laws § 205.52cSeller 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 § 205.52dMarketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
• Mich. Comp. Laws § 205.53License 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 defense3 cites
• Mich. Comp. Laws § 205.54Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement10 cites
• Mich. Comp. Laws § 205.54aSales tax; exemptions; limitation10 cites
• Mich. Comp. Laws § 205.54aaTax exemption; resident tribal member
• Mich. Comp. Laws § 205.54bDeductible sales of gasoline; statement of transferee
• Mich. Comp. Laws § 205.54bbSale of eligible automobile to qualified recipient; exemption; definitions
• Mich. Comp. Laws § 205.54dAdditional sales excluded from tax
• Mich. Comp. Laws § 205.54ddSale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined
• Mich. Comp. Laws § 205.54eSales of vehicles to members of armed forces
• Mich. Comp. Laws § 205.54eeData center equipment; exemption from tax; conditions; report; definitions
• Mich. Comp. Laws § 205.54fCommissions paid to entities exempt under MCL 205.54a; exemptions
• Mich. Comp. Laws § 205.54ffSales of certain prosthetic devices; exemption; definitions
• Mich. Comp. Laws § 205.54gSales exempt from tax; tax on sale of food or drink from vending machine; definitions4 cites
• Mich. Comp. Laws § 205.54ggSale of eligible fuel; exemption; definitions
• Mich. Comp. Laws § 205.54hExemptions
• Mich. Comp. Laws § 205.54iBad 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 agreement8 cites
• Mich. Comp. Laws § 205.54jSale of tangible personal property for use in qualified business activity of purchaser; definition
• Mich. Comp. Laws § 205.54kDrop shipment; definition
• Mich. Comp. Laws § 205.54llSale of firearm safety devices; exemption; definitions
• Mich. Comp. Laws § 205.54mSale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
• Mich. Comp. Laws § 205.54nSale 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 § 205.54oSchool, 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 § 205.54pProperty offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined
• Mich. Comp. Laws § 205.54qSales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation
• Mich. Comp. Laws § 205.54rQualified truck, trailer, or rolling stock; exemption; definitions
• Mich. Comp. Laws § 205.54sSale of investment coins and bullion; exemptions; definitions
• Mich. Comp. Laws § 205.54tExemptions; limitation; industrial processing; definitions3 cites
• Mich. Comp. Laws § 205.54uExtractive operation; exemptions; definition
• Mich. Comp. Laws § 205.54vCentral office equipment or wireless equipment; presumption
• Mich. Comp. Laws § 205.54wNonprofit 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 § 205.54xSales to domestic air carrier; tax exemption; definitions
• Mich. Comp. Laws § 205.54yIndustrial processing; exemption; limitation
• Mich. Comp. Laws § 205.54zConstruction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999
• Mich. Comp. Laws § 205.55Additional tax
• Mich. Comp. Laws § 205.56Sales 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 date3 cites
• Mich. Comp. Laws § 205.56aPrepayment 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; definitions3 cites
• Mich. Comp. Laws § 205.56bReturned goods or motor vehicle; tax credit1 cite
• Mich. Comp. Laws § 205.56cAviation fuel; informational report; "aviation fuel" defined
• Mich. Comp. Laws § 205.58Consolidated returns
• Mich. Comp. Laws § 205.59Administration of tax; conflicting provisions; rules10 cites
• Mich. Comp. Laws § 205.60Refund by taxpayer for returned property; written notice; refund under MCL 445.360a
• Mich. Comp. Laws § 205.61Motor vehicle used as partial payment; value
• Mich. Comp. Laws § 205.62Information 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 § 205.65Certificate of dissolution or withdrawal7 cites
• Mich. Comp. Laws § 205.66Injunction for failure to pay tax or obtain license
• Mich. Comp. Laws § 205.66aDuty of assessing officers
• Mich. Comp. Laws § 205.68Annual 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" defined1 cite
• Mich. Comp. Laws § 205.69Sourcing sale at retail or lease or rental property
• Mich. Comp. Laws § 205.71aSales 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 § 205.73Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act7 cites
• Mich. Comp. Laws § 205.75Disposition of money received and collected; definitions4 cites
• Mich. Comp. Laws § 205.78Short title; general sales tax act