reglab/housing_qa huggingface dataset:
MI Comp L § 205.94i (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94i - Exemption for Drop Shipments; Definition.

205.94i Exemption for drop shipments; definition.Sec. 4i.  (1) A seller required to collect the tax under this act shall be exempt from collecting the tax on sales of tangible personal property if the tangible personal property is part of a drop shipment and 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 or 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 the following information to the department annually in any reasonable form:  (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 person making a drop shipment is a seller. History: Add. 1986, Act 41, Imd. Eff. Mar. 17, 1986 ;-- Am. 2008, Act 439, Imd. Eff. Jan. 9, 2009
MI Comp L § 205.94j (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94j - Exemption of Motor Vehicle Acquired by Towing Company From Police Agency; Definitions.

205.94j Exemption of motor vehicle acquired by towing company from police agency; definitions. Sec. 4j.  (1) The tax levied under this act does not apply to a motor vehicle acquired by a towing company from a police agency as satisfaction for towing and storage charges if the motor vehicle was impounded by the police agency or determined to be an abandoned vehicle or an abandoned scrap vehicle by the police agency.  (2) As used in this section:  (a) "Abandoned vehicle" means a vehicle that has remained on public property or any other place open to travel by the public without the consent of the local police agency for a period of 48 hours after a police agency has affixed a written notice to the vehicle.  (b) "Abandoned scrap vehicle" means a vehicle that meets all of the following requirements:  (i) Is on public property or any other place open to travel by the public.  (ii) Is 7 or more years old.  (iii) Is apparently inoperable or is extensively damaged to the extent that the cost of repairing the vehicle so that it is operational and safe would exceed the fair market value of that vehicle.  (iv) Is not currently registered pursuant to the Michigan vehicle code, Act No. 300 of the Public Acts of 1949, being sections 257.1 to 257.923 of the Michigan Compiled Laws.  (v) Is not removed within 48 hours after a police agency has affixed a written notice to the vehicle. History: Add. 1989, Act 141, Imd. Eff. June 29, 1989
MI Comp L § 205.94l (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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. Sec. 4l.  The tax levied under this act does not apply to the storage, use, or consumption 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. This exemption does not include vehicles licensed and titled for use on public highways. History: Add. 1993, Act 239, Imd. Eff. Nov. 15, 1993
MI Comp L § 205.94m (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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. Sec. 4m.  (1) The tax levied under this act does not apply to tangible personal property acquired 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.  (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 of 1986.  (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 275, Imd. Eff. July 22, 1998
MI Comp L § 205.94n (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94n - Electricity, Natural Gas, and Home Heating Fuels for Residential Use; Exemption From Use Tax at Additional Rate.

205.94n Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate. Sec. 4n.  The consumption of electricity, natural gas, and home heating fuels for residential use is exempt from the use tax at the additional rate of 2% approved by the electors on March 15, 1994. History: Add. 1993, Act 326, Eff. May 1, 1994
MI Comp L § 205.94q (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94q - Central Office Equipment or Wireless Equipment; Presumption.

205.94q Central office equipment or wireless equipment; presumption.Sec. 4q.  (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 3b 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 117, Imd. Eff. July 14, 1999 ;-- Am. 2002, Act 456, Imd. Eff. June 21, 2002 ;-- Am. 2006, Act 670, Imd. Eff. Jan. 10, 2007 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. 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, the tax levied does not apply to the price of property or services to the extent that the property or services are stored, used, or consumed for exempt purposes. For telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, 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 for 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 § 205.94r (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

205.94r Repealed. 2004, Act 172, Eff. Sept. 1, 2004. Compiler's Notes: The repealed section pertained to property used or consumed in industrial processing.
MI Comp L § 205.94u (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94u - Storage, Use, or Consumption of Investment Coins and Bullion; Applicability of Tax; Definitions.

205.94u Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions. Sec. 4u.  (1) Beginning July 7, 1999, the tax under this act does not apply to the storage, use, or consumption of investment coins and bullion.  (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 225, Eff. Mar. 10, 2000
MI Comp L § 205.94v (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

205.94v Repealed. 2004, Act 172, Eff. Sept. 1, 2004. Compiler's Notes: The repealed section pertained to construction or improvement of building of nonprofit hospital.
MI Comp L § 205.94w (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94w - Applicability of Tax; Exceptions; Definitions.

205.94w Applicability of tax; exceptions; definitions.Sec. 4w.  (1) Beginning April 1, 2005, the tax levied under this act does not apply to either of the following:  (a) The donation of a motor vehicle to a regularly organized church or house of religious worship that received the motor vehicle with the intent that it be donated to a qualified recipient.  (b) The donation of a motor vehicle from or through a regularly organized church or house of religious worship to a qualified recipient that was received by the church or house of religious worship with the intent that it be donated to a qualified recipient.  (2) As used in this section:  (a) "Qualified recipient" means an individual certified by the regularly organized church or house of religious worship on a form prescribed by the department and provided to a qualified recipient as meeting all of the following qualifications:  (i) Before October 1, 2005, all of the following qualifications:  (A) The individual receives or, if he or she applied, would be eligible to receive public assistance through a program created and administered under the social welfare act, 1939 PA 280, MCL 400.1 to 400.119b.  (B) The individual has a valid Michigan operator's or chauffeur's license.  (C) Public transportation is not reasonably available to the individual, the individual has no other reliable means by which to commute to his or her place of employment, and the individual will use the eligible vehicle as his or her primary means of transportation to commute to and from his or her place of employment.  (D) If the individual is currently employed for not less than an average of 20 hours per week, the individual requires an automobile to retain his or her current employment or to accept a verified offer of employment in a position that is demonstrably superior to his or her current position of employment.  (E) If the individual is not currently employed or is employed for less than an average of 20 hours per week, the individual requires an automobile to accept a verified offer of employment of not less than an average of 20 hours per week and cannot begin employment in that position without an automobile.  (ii) After September 30, 2005, all of the following qualifications:  (A) The individual receives or, if he or she applied, would be eligible to receive public assistance through a program created and administered under the social welfare act, 1939 PA 280, MCL 400.1 to 400.119b, or the individual has a total household income below 200% of the federal poverty guidelines updated annually in the federal register of the United States department of health and human services.  (B) The individual has a valid Michigan operator's or chauffeur's license.  (b) "Regularly organized church or house of religious worship" means a religious organization qualified under section 501(c)(3) of the internal revenue code of 1986. History: Add. 2004, Act 435, Imd. Eff. Dec. 21, 2004
MI Comp L § 205.94x (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94x - Tax Exemption; Resident Tribal Member.

205.94x Tax exemption; resident tribal member. Sec. 4x.  (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 614, Imd. Eff. Dec. 20, 2002
MI Comp L § 205.94z (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94z - Certain Property Affixed to or Made Structural Part of Qualified Convention Facility; "Qualified Convention Facility" Defined.

205.94z Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.Sec. 4z.  The tax levied under this act does not apply to tangible personal property acquired before January 1, 2016 by a person engaged in the business of altering, repairing, or improving real estate for others if the property is to be affixed to or made a structural part of a qualified convention facility under the regional convention facility authority act, 2008 PA 554, MCL 141.1351 to 141.1379. As used in this subdivision, "qualified convention facility" means that term as defined in section 5 of the regional convention facility authority act, 2008 PA 554, MCL 141.1355. History: Add. 2008, Act 555, Eff. Jan. 20, 2009 ;-- Am. 2014, Act 54, Imd. Eff. Mar. 25, 2014
MI Comp L § 205.94aa (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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.Sec. 4aa.  (1) Subject to subsection (2), the tax under this act does not apply to the storage, use, or consumption of tangible personal property sold 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 413, Imd. Eff. Dec. 20, 2012
MI Comp L § 205.94bb (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94bb - Applicability of Tax to Certain Transfers.

205.94bb Applicability of tax to certain transfers.Sec. 4bb.  Beginning January 1, 2014, the tax under this act does not apply to a transfer of a vehicle, ORV, manufactured housing, aircraft, snowmobile, or watercraft if the transferee or purchaser is the father-in-law, mother-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in-law, or grandparent-in-law of the transferor. History: Add. 2014, Act 248, Imd. Eff. June 27, 2014
MI Comp L § 205.94dd (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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.Sec. 4dd.  The tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of altering, repairing, or improving real estate for others, or to the manufacture of a product as described under section 3a(1)(f) or (g), if the property or product is to be affixed to or made a structural part of improvements to real property included within a transformational brownfield plan, to the extent that those improvements are included as eligible activities described in section 2(o)(iv) of the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652, on eligible property that is included in a transformational brownfield plan. As used in this section, "eligible property" and "transformational brownfield plan" mean those terms as defined in section 2 of the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652. History: Add. 2017, Act 49, Eff. July 24, 2017
MI Comp L § 205.94ee (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94ee - Storage, Use, or Consumption of Certain Tangible Personal Property Acquired by a Contractor; Exemption From Tax.

205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.Sec. 4ee.  A person engaged in the business of constructing, altering, repairing, or improving real estate for others is not liable for the tax levied under this act for storing, using, or consuming tangible personal property acquired from another person to the extent that the tangible personal property was purchased by that other person and that person is not exempt from the tax levied under this act or the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, and that tangible personal property was acquired by the person engaged in the business of constructing, altering, repairing, or improving real estate for others for the sole purpose of affixing that tangible personal property to real estate on behalf of that other person. History: Add. 2018, Act 201, Imd. Eff. June 20, 2018 Compiler's Notes: "Enacting section 1. It is the intent of the legislature that this amendatory act clarifies that existing law as originally intended provides that the tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of installing tangible personal property if that tangible personal property is purchased by another for installation on behalf of that other person."
MI Comp L § 205.94ff (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.

205.94ff 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 47, Imd. Eff. Mar. 3, 2020