reglab/housing_qa huggingface dataset:
MI Comp L § 205.54h (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54h - Exemptions.

205.54h Exemptions. Sec. 4h.  Sales to the United States, its unincorporated agencies and instrumentalities, any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States, the American Red Cross and its chapters and branches, and this state or its departments and institutions or any of its political subdivisions are exempt from the tax under this act. History: Add. 2004, Act 173, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.54h, which pertained to exemption of property sold for solar, wind, or water energy conservation device, was repealed by Act 190 of 1983, Eff. Jan. 1, 1984.
MI Comp L § 205.54j (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54j - Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition.

205.54j Sale of tangible personal property for use in qualified business activity of purchaser; definition. Sec. 4j.  (1) A sale of tangible personal property used in a qualified business activity of the purchaser is exempt from the tax under this act.  (2) As used in this section, "qualified business activity" means that term as defined in the enterprise zone act, 1985 PA 224, MCL 125.2101 to 125.2123. History: Add. 1985, Act 225, Imd. Eff. Jan. 13, 1986 ;-- Am. 1999, Act 116, Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the property is used for exempt purposes. For telecommunications equipment exempt under section 4v of the general sales tax act, 1933 PA 167, MCL 205.54v, this amendatory act clarifies that for periods before April 1, 1999, the tax shall not be apportioned and for periods beginning April 1, 1999, the tax shall be apportioned. This amendatory act clarifies that existing law as originally intended provides a prorated exemption. This amendatory act takes effect for all periods beginning March 31, 1995 and all tax years that are open under the statute of limitations provided in section 27a of 1941 PA 122, MCL 205.27a.”
MI Comp L § 205.54k (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54k - Drop Shipment; Definition.

205.54k Drop shipment; definition.Sec. 4k.  (1) The sale of tangible personal property that is part of a drop shipment is exempt from the tax under this act if the taxpayer complies with the requirements of subsection (3).  (2) As used in this section, "drop shipment" means the direct delivery of tangible personal property to a purchaser in Michigan by a person who has sold the property to another person not licensed under this act but possessing a resale or exemption certificate, other written evidence of exemption authorized by another state, or any other acceptable information evidencing qualification for a resale exemption, for resale to the Michigan purchaser.  (3) For each transaction for which an exemption is claimed under subsection (1), the taxpayer shall provide, but not more frequently than annually, any information required by the board under the streamlined sales and use tax agreement in addition to the following information in a form prescribed by the department to the department:   (a) The name, address, and, if readily available, the federal taxpayer identification number of the person to whom the property is sold for resale.  (b) The name, address, and, if readily available, the federal taxpayer identification number of the person to whom the property is shipped in Michigan.  (4) A sale at retail includes a drop shipment. History: Add. 1986, Act 42, Imd. Eff. Mar. 17, 1986 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 ;-- Am. 2008, Act 438, Imd. Eff. Jan. 9, 2009
MI Comp L § 205.54l (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54l - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

205.54l Repealed. 2004, Act 173, Eff. Sept. 1, 2004. Compiler's Notes: The repealed section pertained to sale of tangible personal property to business engaged in high technology activity.
MI Comp L § 205.54m (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54m - Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption.

205.54m Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption. Sec. 4m.  A sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and work equipment primarily of a flanged wheel nature, accessories, attachments including parts and materials used for repair, lubricants, or fuel, used in rail operations is exempt from the tax under this act. This exemption does not include vehicles licensed and titled for use on public highways. History: Add. 1993, Act 238, Imd. Eff. Nov. 15, 1993 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 Compiler's Notes: Another Sec. 4m, as added by Act 325 of 1993, was originally compiled at MCL 205.54m[1], to distinguish it from this Sec. 4m, as added by Act 238 of 1993. Former MCL 205.54m[1], which pertained to sale of material purchased in business of constructing, altering, repairing, or improving real estate, was repealed by Act 173 of 2004, Eff. Sept. 1, 2004.
MI Comp L § 205.54n (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 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.

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. Sec. 4n.  The sale for residential use of electricity, natural or artificial gas, or home heating fuels is exempt from the sales tax at the additional rate of 2% approved by the electors on March 15, 1994. For purposes of applying the sales tax at the additional rate of 2% to the sale of electricity, natural or artificial gas, or steam, the taxpayer, with respect to all its customers to which the additional rate of 2% applies, shall prorate usage for a period that includes May 1, 1994 based on the number of days occurring after April 30, 1994 if the taxpayer has 100,000 or more customers in this state. If the taxpayer has less than 100,000 customers in this state, the taxpayer shall either prorate usage for a period that includes May 1, 1994 based on the number of days occurring after April 30, 1994, or shall apply the additional rate of 2% beginning with the first bill that covers a usage period that begins after April 30, 1994. History: Add. 1994, Act 111, Imd. Eff. Apr. 29, 1994 Compiler's Notes: Another Sec. 4n, as added by Act 156 of 1994, was compiled at MCL 205.54n[1] to distinguish it from this Sec. 54n, deriving from Act 111 of 1994. Former MCL 205.54n[1], which pertained to sales of tangible personal property not for resale, was repealed by Act 258 of 1998, Imd. Eff. July 17, 1998. See now MCL 205.54q.
MI Comp L § 205.54p (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54p - Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined.

205.54p Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined. Sec. 4p.  (1) A sale of tangible personal property purchased by a person engaged in the business of constructing, altering, repairing, or improving real estate for others if the property is to be affixed to or made a structural part of a sanctuary is exempt from the tax under this act.  (2) As used in this section:  (a) "Regularly organized church or house of religious worship" means a religious organization qualified under section 501(c)(3) of the internal revenue code, 26 USC 501.  (b) "Sanctuary" means only that portion of a building that is owned and occupied by a regularly organized church or house of religious worship that is used predominantly and regularly for public worship. Sanctuary includes a sanctuary to be constructed that will be owned and occupied by a regularly organized church or house of religious worship and that will be used predominantly and regularly for public worship. History: Add. 1998, Act 274, Imd. Eff. July 22, 1998 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
MI Comp L § 205.54s (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54s - Sale of Investment Coins and Bullion; Exemptions; Definitions.

205.54s Sale of investment coins and bullion; exemptions; definitions. Sec. 4s.  (1) A sale of investment coins and bullion is exempt from the tax under this act.  (2) As used in this section:  (a) "Bullion" means gold, silver, or platinum in a bulk state, where its value depends on its content rather than its form, with a purity of not less than 900 parts per 1,000.  (b) "Investment coins" means numismatic coins or other forms of money and legal tender manufactured of gold, silver, platinum, palladium, or other metal and issued by the United States government or a foreign government with a fair market value greater than the face value of the coins. History: Add. 1999, Act 105, Imd. Eff. July 7, 1999 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
MI Comp L § 205.54v (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54v - Central Office Equipment or Wireless Equipment; Presumption.

205.54v Central office equipment or wireless equipment; presumption.Sec. 4v.  (1) The tax levied under this act does not apply to the purchase of machinery and equipment for use or consumption in the rendition of any combination of services, the use or consumption of which is taxable under section 3a(1)(a) or (c) or section 3b of the use tax act, 1937 PA 94, MCL 205.93a and 205.93b, except that this exemption is limited to the tangible personal property located on the premises of the subscriber and to central office equipment or wireless equipment, directly used or consumed in transmitting, receiving, or switching, or in the monitoring of switching of a 2-way interactive communication. As used in this subsection, central office equipment or wireless equipment does not include distribution equipment including cable or wire facilities.  (2) Beginning April 1, 1999, the property under subsection (1) is exempt only to the extent that the property is used for the exempt purposes stated in this section. There is an irrebuttable presumption that 90% of total use is for exempt purposes. History: Add. 1999, Act 116, Imd. Eff. July 14, 1999 ;-- Am. 2002, Act 452, Imd. Eff. June 21, 2002 ;-- Am. 2006, Act 669, Imd. Eff. Jan. 10, 2007 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the property is used for exempt purposes. For telecommunications equipment exempt under section 4v of the general sales tax act, 1933 PA 167, MCL 205.54v, this amendatory act clarifies that for periods before April 1, 1999, the tax shall not be apportioned and for periods beginning April 1, 1999, the tax shall be apportioned. This amendatory act clarifies that existing law as originally intended provides a prorated exemption. This amendatory act takes effect for all periods beginning March 31, 1995 and all tax years that are open under the statute of limitations provided in section 27a of 1941 PA 122, MCL 205.27a.”
MI Comp L § 205.54z (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54z - Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999.

205.54z Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999. Sec. 4z.  (1) For taxes levied after December 31, 1990 and before July 1, 1999, the tax levied under this act does not apply to a claimed exemption of tangible personal property used in the construction, alteration, repair, or improvement of the real estate or is affixed to and made a structural part of a building of a nonprofit hospital provided the following criteria have been met:  (a) A nonprofit hospital is an entity described in section 4w(3)(a)(i).  (b) A binding contract had been entered into for the construction, alteration, repair, or improvement of the real estate or the affixation to the building before July 1, 1999.  (c) The claimed exemption was made in good faith.  (2) The provisions of this section shall not be applied to affect any final decision of a court.  (3) A claim for refund for an exemption under this section shall be filed not later than July 15, 1999. The approved refunds shall be paid without interest. History: Add. 1999, Act 116, Imd. Eff. July 14, 1999 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the property is used for exempt purposes. For telecommunications equipment exempt under section 4v of the general sales tax act, 1933 PA 167, MCL 205.54v, this amendatory act clarifies that for periods before April 1, 1999, the tax shall not be apportioned and for periods beginning April 1, 1999, the tax shall be apportioned. This amendatory act clarifies that existing law as originally intended provides a prorated exemption. This amendatory act takes effect for all periods beginning March 31, 1995 and all tax years that are open under the statute of limitations provided in section 27a of 1941 PA 122, MCL 205.27a.”
MI Comp L § 205.54aa (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54aa - Tax Exemption; Resident Tribal Member.

205.54aa Tax exemption; resident tribal member. Sec. 4aa.  (1) The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for resale, to a resident tribal member if the motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle is for personal use and is principally garaged, berthed, or stored within that resident tribal member's tribe agreement area.  (2) The tax under this act does not apply to the sale of a mobile home, not for resale, to a resident tribal member if the mobile home is to be used as that resident tribal member's principal residence and the mobile home is located within that resident tribal member's tribe agreement area.  (3) As used in this section, "resident tribal member" means an individual who meets all of the following criteria:  (a) Is an enrolled member of a federally recognized tribe.  (b) The individual's tribe has an agreement with this state pursuant to section 30c of 1941 PA 122, MCL 205.30c, that is in full force and effect.  (c) The individual's principal place of residence is located within the agreement area as designated in the agreement under subdivision (b). History: Add. 2002, Act 617, Imd. Eff. Dec. 20, 2002
MI Comp L § 205.54cc (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009.

205.54cc Repealed. 2008, Act 78, Eff. Dec. 31, 2009. Compiler's Notes: The repealed section pertained to tax credit relating to motion picture production company.
MI Comp L § 205.54dd (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54dd - Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined.

205.54dd Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined.Sec. 4dd.  (1) Subject to subsection (2), a person subject to the tax under this act may exclude from the gross proceeds used for the computation of the tax the sale of tangible personal property to a taxpayer for use as or at mineral-producing property.   (2) The property under subsection (1) is exempt only to the extent that the property is used for the exempt purposes stated in this section. The exemption is limited to the percentage of exempt use to total use determined by a reasonable formula or method approved by the department.  (3) As used in this section, "mineral-producing property" and "taxpayer" mean those terms as defined in section 2 of the nonferrous metallic minerals extraction severance tax act. History: Add. 2012, Act 412, Imd. Eff. Dec. 20, 2012
MI Comp L § 205.54ff (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.

205.54ff Sales of certain prosthetic devices; exemption; definitions.Sec. 4ff.  (1) The sale to a hospital or freestanding surgical outpatient facility of a prosthetic device for implantation into a human is exempt from the tax imposed by this act.  (2) As used in this section:  (a) "Freestanding surgical outpatient facility" means a facility licensed under part 208 of the public health code, 1978 PA 368, MCL 333.20801 to 333.20821.  (b) "Hospital" means a hospital licensed under part 215 of the public health code, 1978 PA 368, MCL 333.21501 to 333.21571.  (c) "Prosthetic device" means a replacement, corrective, or supportive device, other than contact lenses and dental prosthesis, including repair or replacement parts for that device, worn on or in the body to do 1 or more of the following:  (i) Artificially replace a missing portion of the body.  (ii) Prevent or correct a physical deformity or malfunction of the body.  (iii) Support a weak or deformed portion of the body. History: Add. 2020, Act 46, Imd. Eff. Mar. 3, 2020
MI Comp L § 205.55 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.55 - Additional Tax.

205.55 Additional tax. Sec. 5.  Additional tax. The tax imposed by this act shall be in addition to all other license fees and taxes levied by law as a condition precedent to engaging or continuing in any business taxable hereunder, except as in this act otherwise specifically provided. History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.55
MI Comp L § 205.55a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

205.55a Repealed. 2004, Act 173, Eff. Sept. 1, 2004. Compiler's Notes: The repealed section pertained to labor or services charges.
MI Comp L § 205.55b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.55b - Repealed. 2006, Act 590, Eff. Jan. 1, 2011.

205.55b Repealed. 2006, Act 590, Eff. Jan. 1, 2011. Compiler's Notes: The repealed section pertained to tax exemption at qualified athletic event.
MI Comp L § 205.56b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.56b - Returned Goods or Motor Vehicle; Tax Credit.

205.56b Returned goods or motor vehicle; tax credit. Sec. 6b.  A taxpayer may claim a credit or refund for returned goods or a refund less an allowance for use made for a motor vehicle returned under 1986 PA 87, MCL 257.1401 to 257.1410, as certified by the manufacturer on a form provided by the department. History: Add. 2004, Act 173, Eff. Sept. 1, 2004
MI Comp L § 205.56c (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.56c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.

205.56c Aviation fuel; informational report; "aviation fuel" defined.Sec. 6c.  (1) Beginning April 1, 2016 and each calendar quarter thereafter, each taxpayer making sales at retail of aviation fuel shall, on or before the last day of the month in the month that immediately follows the end of a calendar quarter, file an informational report with the department on a form prescribed by the department showing all of the following for the immediately preceding calendar quarter:  (a) The entire amount of the taxpayer's taxable sales at retail of aviation fuel.  (b) The gross proceeds of the taxpayer's business from taxable sales at retail of aviation fuel.  (c) The amount of tax for which the taxpayer is liable from sales at retail of aviation fuel.  (d) The number of taxable gallons of aviation fuel sold by the taxpayer at each airport and the gross proceeds from the sales of those gallons of aviation fuel.  (e) Any other information the department considers necessary for the proper administration of this act.  (2) The report required under this section shall not include any remittance for tax, and does not constitute a return or otherwise alleviate the taxpayer's obligations under section 6.  (3) A taxpayer required to file the informational report under this section that fails or refuses to file the informational report within the time and in the manner specified in this section shall be liable for a penalty of $10.00 per day for each day for each separate failure or refusal up to, but not exceeding, a maximum penalty of $500.00 for each separate violation. The department may waive the penalty if the taxpayer demonstrates to the satisfaction of the department that the failure to file was due to reasonable cause.  (4) As used in this section, "aviation fuel" means fuel as that term is defined in section 4 of the aeronautics code of the state of Michigan, 1945 PA 327, MCL 259.4. History: Add. 2015, Act 262, Eff. Mar. 22, 2016
MI Comp L § 205.57-205.57b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

205.57-205.57b Repealed. 2004, Act 173, Eff. Sept. 1, 2004. Compiler's Notes: The repealed sections pertained to sale of motor vehicle to dealer or private individual.
MI Comp L § 205.58 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.58 - Consolidated Returns.

205.58 Consolidated returns. Sec. 8.  Any person engaging in 2 or more places in the same business or businesses taxable under this act, shall file a consolidated return covering all the business activities engaged in within this state.  History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.58 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004