reglab/housing_qa huggingface dataset:
MI Comp L § 205.95b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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.Sec. 5b.  (1) A seller of tangible personal property or services subject to the tax under this act has nexus in this state and shall register with the department and collect and remit the tax levied under this act if the seller meets either of the following conditions:  (a) The seller's gross receipts from sales for storage, use, or consumption in this state to purchasers in this state exceed $100,000.00 in the previous calendar year.  (b) The seller has 200 or more separate transactions into this state in the previous calendar year.  (2) This section applies regardless of whether the seller has a physical presence in this state or has nexus in this state under section 5a. This section does not eliminate or alter the obligation of a seller that has a physical presence in this state or nexus in this state under section 5a to collect and remit the tax levied under this act.  (3) This section applies to transactions occurring on or after October 1, 2018.  (4) A person that is a marketplace facilitator under section 5c shall include sales by marketplace sellers on its marketplace and its direct sales in determining its gross receipts under subsection (1)(a) or its number of transactions under subsection (1)(b).  (5) A person that is a marketplace seller under section 5c shall include its sales through a marketplace facilitator and its direct sales in determining its gross receipts under subsection (1)(a) or its number of transactions under subsection (1)(b).  (6) Notwithstanding anything else in this section, a seller that only makes sales for purposes of resale is not required to register for the tax imposed by this act. A seller that makes both sales that it is required to collect and remit tax on under this act and sales for purposes of resale shall register under this act, file required returns, and remit tax as required by this act.  (7) As used in this section:  (a) "Marketplace facilitator" means that term as defined in section 5c.  (b) "Marketplace seller" means that term as defined in section 5c. History: Add. 2019, Act 146, Imd. Eff. Dec. 12, 2019
MI Comp L § 205.96a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.96a - Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.

205.96a Reepaled. 2006, Act 673, Eff. Jan. 1, 2011. Compiler's Notes: The repealed section pertained to qualified athletic event.
MI Comp L § 205.96c (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.96c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.

205.96c Aviation fuel; informational report; "aviation fuel" defined.Sec. 6c.  (1) Beginning April 1, 2016 and each calendar quarter thereafter, every person storing, using, or consuming aviation fuel, the storage, use, or consumption of which is subject to the tax imposed by this act when the tax was not paid to a seller, and every seller collecting the tax from the purchaser from sales 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 taxable aviation fuel sold or purchased by the person, as applicable.  (b) The amount of tax for which the person is liable from the purchase or sale of aviation fuel.  (c) The number of taxable gallons of aviation fuel sold or purchased by the person, as applicable, at each airport and the gross proceeds from the sales or purchase of those gallons of aviation fuel, as applicable.  (d) 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 person's obligations under section 6.  (3) A person 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 263, Eff. Mar. 22, 2016
MI Comp L § 205.98 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.98 - Direct Payment Authorization.

205.98 Direct payment authorization. Sec. 8.  (1) The department may authorize a person to assume the obligation of self-accruing and remitting use tax due on purchases or leases directly to the department under a direct payment authorization, if the following conditions are met:  (a) The authorization is to be used for the purchase or lease of tangible personal property or services.  (b) The authorization is necessary because it is either impractical at the time of acquisition to determine the manner in which the tangible personal property or services will be used or it will facilitate improved compliance with the tax laws of this state.  (c) The person requesting authorization for direct payment maintains accurate and complete records of all purchases or leases and uses of tangible personal property or services purchased pursuant to the direct payment authorization in a form acceptable to the department.  (2) The department has the authority to identify items that are not eligible for a direct payment authorization. History: Add. 1999, Act 117, Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.98, which pertained to remittances, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.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 § 205.99 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.99 - Personal Liability of Seller or Certified Service Provider for Failure to Collect Tax; Definition.

205.99 Personal liability of seller or certified service provider for failure to collect tax; definition. Sec. 9.  (1) If a seller or certified service provider who is required or authorized to collect the tax fails to do so, the seller or certified service provider is liable personally for the amount the seller or certified service provider failed to collect together with penalty and interest on the tax. In that case, the department has the power to make an assessment against the seller or certified service provider, based upon any information in or that comes into the department's possession. The department shall give to the seller or certified service provider written notice of the assessment. The notice may be served upon the seller or certified service provider personally or by registered mail, addressed to the last known or business address.  (2) As used in this section, "certified service provider" means that term as defined in section 3 of the streamlined sales and use tax administration act. History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.99 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004
MI Comp L § 205.100 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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. Sec. 10.  (1) The tax imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and use tax administration act, and this act. If the provisions of 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and use tax administration act, and this act conflict, the provisions of this act apply.  (2) Rules shall be promulgated to implement this act under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.  (3) Claims for refund pursuant to the 1988 amendatory act amending section 2 shall be filed not later than March 31, 1989. The approved refunds shall be paid without interest. The department shall not pay refunds totaling more than $1,000,000.00 in any 1 fiscal year, unless the single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is amended to impose a 1-year surcharge on the business activity of contract construction to recover the cost of the refunds.  (4) A claim for a refund pursuant to the final decision of the Michigan court of appeals in the case of GTE Sprint Communications Corp. v Michigan Department of Treasury, 179 Mich App 276, 1989, LV DEN 436 Mich 875, 1990, shall be filed not later than January 1, 1994 by a person that paid the tax under this act for interstate access telephone services for the period beginning August 1, 1988 through January 1, 1991. The approved refund shall be paid without interest. The department shall pay the refund in 12 equal installments commencing in the month that the person begins applying the refunds to the billings of its current Michigan interstate subscribers in a manner consistent with the requirements of the federal communications commission.  (5) A seller shall not separately state on an invoice, bill of sale, or other similar document given to the purchaser the tax imposed under the tobacco products tax act, 1993 PA 327, MCL 205.421 to 205.436. History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.100 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1964, Act 39, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 88, Imd. Eff. Aug. 4, 1971 ;-- Am. 1975, Act 8, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 165, Eff. Sept. 17, 1980 ;-- Am. 1988, Act 376, Imd. Eff. Dec. 21, 1988 ;-- Am. 1993, Act 263, Imd. Eff. Dec. 14, 1993 ;-- Am. 1998, Act 366, Imd. Eff. Oct. 20, 1998 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004 Admin Rule: R 205.1 et seq. of the Michigan Administrative Code.
MI Comp L § 205.101 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.101 - Refund or Credit for Returned Tangible Personal Property or Service; Written Notice.

205.101 Refund or credit for returned tangible personal property or service; written notice. Sec. 11.  (1) If a person liable for collection of the tax under this act refunds or provides a credit for all or a portion of the amount of the purchase price paid for returned tangible personal property within the time period for returns stated in that person's refund policy or 180 days after the initial sale, whichever is sooner, that person shall also refund or provide a credit for the tax levied under this act that was added to all or that portion of the amount of the purchase price paid that is refunded or credited.  (2) If a person liable for collection of the tax under this act refunds or provides a credit for all or a portion of an amount paid for a service taxable under this act within the time period for returns stated in that person's refund policy or 180 days after the initial sale, whichever is sooner, that person shall also refund or provide a credit for the tax paid under this act on all or that portion of the amount paid for services that is refunded or credited.  (3) A cause of action against a seller for overcollected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had 60 days to respond. The purchaser shall provide in the notice sufficient information to determine the validity of the request. In matters relating to the request, a seller is presumed to have a reasonable business practice if in the collection of sales and use tax, the seller has a certified service provider or a system, including a proprietary system, certified by the department and has remitted to this state all taxes collected less any deductions, credits, or collection allowances. History: Add. 2000, Act 153, Imd. Eff. June 12, 2000 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.101, which pertained to assessment, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.
MI Comp L § 205.101a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 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.

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. Sec. 11a.  If any person liable for a tax levied under this act sells a business or stock of goods, or quits the business, that person shall make a final return within 15 days after the date of selling or quitting business. The person's successor or succeeding successors, if any, shall withhold a sufficient amount of the purchase money to cover the amount of the taxes, interest, and penalties due and unpaid until the time the former owner shall produce either a receipt from the department showing that the taxes, interest, and penalties have been paid, or a certificate stating that taxes are not due. If the purchaser or succeeding purchasers of a business or stock of goods fail to withhold a portion of the purchase money as required by this section, that person shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid because of the operation of the business by the former owner. Unless the department files a lien for total tax liability at the register of deeds office in the county where the business or stock or goods are located, the purchaser shall not be held liable for payment of the taxes, interest, and penalties accrued and unpaid by the former owner. History: Add. 1982, Act 478, Imd. Eff. Dec. 30, 1982 Compiler's Notes: Former MCL 205.101a pertaining to tax as lien against property, was repealed by Act 165 of 1980.
MI Comp L § 205.102 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.

205.102 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. Compiler's Notes: The repealed section pertained to MPU exemption.
MI Comp L § 205.103 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016.

205.103 Repealed. 2016, Act 160, Eff. Sept. 7, 2016. Compiler's Notes: The repealed section pertained to exemption form provided by purchaser of direct mail.
MI Comp L § 205.104 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.

205.104 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. Compiler's Notes: The repealed section pertained to requirements for keeping inventory of daily records.
MI Comp L § 205.105 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.105 - Failing to Register; Penalty.

205.105 Failing to register; penalty. Sec. 15.  Any seller who fails to register with the department as required under this act, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined the sum of $25.00 for each day such failure, neglect or refusal to so register continues after notice to such seller from the department that he is required to register under this act. History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.105 ;-- Am. 1949, Act 273, Eff. July 1, 1949
MI Comp L § 205.106 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.106 - Seller's Failure to Comply With Act; Penalty.

205.106 Seller's failure to comply with act; penalty. Sec. 16.  Any seller who fails, neglects or refuses to collect the tax as required by this act, or fails, neglects or refuses to comply with the provisions of this act, or excepting as expressly authorized pursuant to this act, refunds, remits or rebates to a consumer, either directly or indirectly and by whatsoever means, all or any part of the tax levied by this act, or makes in any form of advertising, verbal or otherwise, any statements which might imply he is absorbing the tax or paying the tax for the consumer by an adjustment of prices or at a price including the tax, or in any other manner whatsoever, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100.00 nor more than $500.00, and upon conviction for a second or subsequent offense shall be fined not less than $500.00 nor more than $5,000.00, or imprisoned in the county jail not more than 1 year, or by both such fine and imprisonment in the discretion of the court. History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.106 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959
MI Comp L § 205.107 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.107 - Computation of Tax Amount; Rounding Up to Whole Cent.

205.107 Computation of tax amount; rounding up to whole cent. Sec. 17.  Beginning not later than January 1, 2006, in determining the amount of the tax under this act, the seller shall compute the tax to the third decimal place and round up to a whole cent when the third decimal place is greater than 4 or round down to a whole cent when the third decimal place is 4 or less. History: Add. 2004, Act 172, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.107, which pertained to failure to make tax return, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.
MI Comp L § 205.108 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.108 - Consumer's Failure to Comply With Act; Making False Statement; Penalty.

205.108 Consumer's failure to comply with act; making false statement; penalty. Sec. 18.  Any consumer who refuses to pay the tax as required by this act, or refuses to comply with the provisions of this act, or makes to the seller a false statement or certificate indicating that the storage, use or consumption is not subject to the tax herein imposed, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500.00 nor more than $5,000.00, or imprisoned in the county jail not more than 1 year, or by both such fine and imprisonment in the discretion of the court. History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.108 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959
MI Comp L § 205.171 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.171 - Short Title.

205.171 Short title. Sec. 1.  This act shall be known and may be cited as the "streamlined sales and use tax revenue equalization act". History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.173 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.173 - Definitions.

205.173 Definitions.Sec. 3.  As used in this act:  (a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.  (b) "Department" means the department of treasury.  (c) "Diesel fuel" means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002.  (d) "Gallon equivalent" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.  (e) "Gasoline" means that term as defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003.  (f) "Interstate motor carrier" means a person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province.  (g) "Motor fuel" means diesel fuel and gasoline.  (h) "Person" means an individual, firm, partnership, joint venture, association, social club fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust receiver, trustee, syndicate, the United States, this state, country, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.  (i) "Qualified commercial motor vehicle" means that term as defined in section 1 of the motor carrier fuel tax act, 1980 PA 119, MCL 207.211.  (j) "Sales tax" means the tax levied under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78.  (k) "Tax" includes all taxes, interest, or penalties levied under this act.  (l) "Taxpayer" means a person subject to tax under this act.  (m) "Use tax" means the tax levied under the use tax act, 1937 PA 94, MCL 205.91 to 205.111. History: 2004, Act 175, Eff. Sept. 1, 2004 ;-- Am. 2015, Act 177, Eff. Jan. 1, 2017