reglab/housing_qa huggingface dataset:
MI Comp L § 205.59 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.59 - Administration of Tax; Conflicting Provisions; Rules.

205.59 Administration of tax; conflicting provisions; rules. Sec. 9.  (1) The tax imposed by this act shall be administered by the department pursuant to 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) The department shall promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328. History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.59 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1964, Act 38, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 83, Imd. Eff. Aug. 4, 1971 ;-- Am. 1975, Act 10, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 164, Eff. Sept. 17, 1980 ;-- Am. 1988, Act 375, Eff. Mar. 22, 1989 ;-- Am. 1991, Act 87, Imd. Eff. July 18, 1991 ;-- Am. 1998, Act 365, Imd. Eff. Oct. 20, 1998 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 Admin Rule: R 205.1 et seq. of the Michigan Administrative Code.
MI Comp L § 205.60 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.60 - Refund by Taxpayer for Returned Property; Written Notice; Refund Under MCL 445.360a.

205.60 Refund by taxpayer for returned property; written notice; refund under MCL 445.360a. Sec. 10.  (1) If a taxpayer refunds or provides a credit for all or a portion of the amount of the purchase price of returned tangible personal property within the time period for returns stated in the taxpayer's refund policy or 180 days after the initial sale, whichever is sooner, the taxpayer shall also refund or provide a credit for the tax levied under this act that the taxpayer added to all or that portion of the amount of the purchase price that is refunded or credited.  (2) 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.  (3) If a taxpayer tenders an amount to a buyer under section 10a of 1976 PA 449, MCL 445.360a, the taxpayer shall refund the tax levied under this act on the difference between the price stamped or affixed to the item and the price charged. History: Add. 2000, Act 149, Imd. Eff. June 7, 2000 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.60, which pertained to remittances of taxes, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980.
MI Comp L § 205.61 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.61 - Motor Vehicle Used as Partial Payment; Value.

205.61 Motor vehicle used as partial payment; value. Sec. 11.  In a taxable sale at retail of a motor vehicle where another motor vehicle is used as partial payment of the purchase price, the value of the motor vehicle used as partial payment is that value agreed to by the parties to the sale as evidenced by the signed statement executed under section 251 of the Michigan vehicle code, 1949 PA 300, MCL 257.251. History: Add. 2004, Act 173, Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.61, which pertained to failure or refusal to file tax return, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980.
MI Comp L § 205.63, 205.64 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

205.63, 205.64 Repealed. 1980, Act 164, Eff. Sept. 17, 1980. Compiler's Notes: The repealed sections pertained to tax lien and jeopardy assessments.
MI Comp L § 205.65 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.65 - Certificate of Dissolution or Withdrawal.

205.65 Certificate of dissolution or withdrawal. Sec. 15.  A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or requests a certificate of withdrawal from this state shall request a certificate from the department stating that taxes are not due under section 27a of 1941 PA 122, MCL 205.27a, not more than 60 days after submitting the certificate of dissolution or requesting the certificate of withdrawal. A corporation or other business entity that does not request a certificate stating that taxes are not due is subject to the same penalties under section 24 of 1941 PA 122, MCL 205.24, that a taxpayer would be subject to for failure to file a return. History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.65 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1971, Act 160, Imd. Eff. Nov. 24, 1971 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 2002, Act 579, Imd. Eff. Oct. 14, 2002 ;-- Am. 2003, Act 25, Imd. Eff. June 24, 2003 Compiler's Notes: Enacting section 1 of Act 25 of 2003 provides:“Enacting section 1. This amendatory act takes effect for returns and remittances for those returns that are due or filed on or after the effective date of this amendatory act.”
MI Comp L § 205.66 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.66 - Injunction for Failure to Pay Tax or Obtain License.

205.66 Injunction for failure to pay tax or obtain license. Sec. 16.  Any person against whom a tax shall be assessed as herein provided may be restrained and enjoined by proper proceedings instituted in the name of the state of Michigan, brought by the attorney general at the request of the department, from engaging and/or continuing in a business for which a privilege tax is required by the provisions of this act, until such tax shall have been paid, and/or license secured, and until such person shall have complied with the provisions of this act. History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.66 ;-- Am. 1949, Act 272, Eff. July 1, 1949
MI Comp L § 205.66a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.66a - Duty of Assessing Officers.

205.66a Duty of assessing officers. Sec. 16a.  It shall be the duty of each assessing officer of each city, village or township in preparing the annual property tax roll of personal property to show on the assessment roll the sales tax license number of each person engaged in the business of making retail sales of tangible personal property subject to tax under this act. It shall be the duty of each said assessing officer to immediately report to the department of revenue the name and address and type of business of any person found in the business of making such retail sales and not licensed to do so as required by section 3 of this act.  Any city, village or township clerk, marketmaster, or any other state, county or municipal official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property subject to tax under this act shall, before issuing such license or permit, require proof that the person to whom such license or permit is to be issued is the holder of a sales tax license as required by section 3 of this act or has applied to the department of revenue for such license.  Any city, village, township or state officer who shall receive information which leads him to believe that a person making retail sales subject to tax under this act is about to close his business or cease making retail sales shall immediately notify the department of revenue of this fact in order that the department may make such investigation as may be necessary to protect the interests of the state. History: Add. 1949, Act 272, Eff. July 1, 1949
MI Comp L § 205.67 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

205.67 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. Compiler's Notes: The repealed section pertained to multiple points of use exemption forms.
MI Comp L § 205.70 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

205.70 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. Compiler's Notes: The repealed section pertained to maintenance of records.
MI Comp L § 205.71 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.71 - Repealed. 2016, Act 159, Eff. Sept. 7, 2016.

205.71 Repealed. 2016, Act 159, Eff. Sept. 7, 2016. Compiler's Notes: The repealed section pertained to an exemption form or certain other information provided by purchaser of direct mail.
MI Comp L § 205.72 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

205.72 Repealed. 1980, Act 164, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to hearing and appeal of tax assessment.
MI Comp L § 205.73 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.73 - Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act.

205.73 Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.Sec. 23.  (1) A person engaged in the business of selling tangible personal property at retail shall not advertise or hold out to the public in any manner, directly or indirectly, that the tax imposed under this act is not considered as an element in the price to the consumer. This act does not prohibit any taxpayer from reimbursing himself or herself by adding to the sale price any tax levied by this act.  (2) Subject to subsection (3), in determining amounts to be added to the sales prices for reimbursement purposes, 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.  (3) The following brackets may be used through December 31, 2005 by retailers in determining amounts to be added to sales prices for reimbursement purposes:   Amount of Sale Tax   1 cent to 10 cents........................................ 0   11 cents to 24 cents...................................... 1 cent   25 cents to 41 cents...................................... 2 cents   42 cents to 58 cents...................................... 3 cents   59 cents to 74 cents...................................... 4 cents   75 cents to 91 cents...................................... 5 cents   92 cents to 99 cents...................................... 6 cents   For $1.00 and each multiple of $1.00, 6% of the sale price.  (4) A person other than this state may not enrich himself or herself or gain any benefit from the collection or payment of the tax.  (5) A person subject to tax under this act 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: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.73 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1964, Act 194, Eff. Aug. 28, 1964 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
MI Comp L § 205.74 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

205.74 Repealed. 1980, Act 164, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to penalties for offenses.
MI Comp L § 205.76 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949.

205.76 Repealed. 1949, Act 272, Eff. July 1, 1949. Compiler's Notes: The repealed section pertained to appropriation from general fund for administration of sales tax act and provided for its repayment.
MI Comp L § 205.78 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.78 - Short Title; General Sales Tax Act.

205.78 Short title; general sales tax act. Sec. 28.  This act may be cited as the "General Sales Tax Act." History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.78
MI Comp L § 205.91 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.91 - Use Tax Act; Short Title.

205.91 Use tax act; short title. Sec. 1.  This act may be cited as the "Use Tax Act". History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.91
MI Comp L § 205.93d (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.

205.93d Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. Compiler's Notes: The repealed section pertained to services taxed in same manner as tangible personal property.Enacting section 2 of Act 145 of 2007 provides:"Enacting section 2. Section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is repealed. It is the intent of the legislature that the repeal of section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is retroactive and is effective immediately after section 3d of the use tax act, 1937 PA 94, MCL 205.93d, took effect on December 1, 2007."
MI Comp L § 205.93f (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.93f - Use or Consumption of Medical Services Provided Under Social Welfare Act; Tax; "Medical Services" Defined.

205.93f Use or consumption of medical services provided under social welfare act; tax; "medical services" defined.Sec. 3f.  Except as otherwise provided under this section, beginning April 1, 2014 through December 31, 2016, the use or consumption of medical services provided by entities identified in, and pursuant to contracts identified under, section 106(2)(a) and section 109f(2) of the social welfare act, 1939 PA 280, MCL 400.106 and 400.109f, shall be taxed in the same manner as tangible personal property is taxed under this act notwithstanding any other provision or exemption under this act. As used in this section, "medical services" means those medical services provided only to Medicaid beneficiaries enrolled under title XIX of the social security act, 42 USC 1396 to 1396w-5. History: Add. 2008, Act 440, Imd. Eff. Jan. 9, 2009 ;-- Am. 2011, Act 141, Imd. Eff. Sept. 20, 2011 ;-- Am. 2014, Act 161, Imd. Eff. June 11, 2014 ;-- Am. 2016, Act 390, Imd. Eff. Dec. 28, 2016 ;-- Am. 2018, Act 174, Imd. Eff. June 11, 2018 Compiler's Notes: Enacting section 1 of Act 161 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and is effective April 1, 2014."
MI Comp L § 205.94a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94a - Additional Exemptions.

205.94a Additional exemptions. Sec. 4a.  The following are exempt from the tax under this act:  (a) Rental receipts if the tangible personal property rented or leased was previously subject to 1 of the following when purchased by the lessor:  (i) This act.  (ii) The general sales tax act, 1933 PA 167, MCL 205.51 to 205.78.  (b) Rental receipts if the tangible personal property rented or leased was previously taxed under a sales or use tax act of another state or a political subdivision of another state levied at a rate of 6% or more.  (c) Specific charges for technical support or for adapting or modifying prewritten computer software programs to a purchaser's needs or equipment if those charges are separately stated and identified.  (d) The sale of computer software originally designed for the exclusive use and special needs of the purchaser.  (e) The sale of a commercial advertising element if the commercial advertising element is used to create or develop a print, radio, television, or other advertisement, the commercial advertising element is discarded or returned to the provider after the advertising message is completed, and the commercial advertising element is custom developed by the provider for the purchaser. As used in this subdivision, "commercial advertising element" means a negative or positive photographic image, an audiotape or videotape master, a layout, a manuscript, writing of copy, a design, artwork, an illustration, retouching, and mechanical or keyline instructions. This exemption does not include black and white or full color process separation elements, an audiotape reproduction, or a videotape reproduction.  (f) The sale of oxygen for human use dispensed pursuant to a prescription.  (g) The sale of insulin for human use.  (h) A meal provided free of charge or at a reduced rate to an employee during work hours by a food service establishment licensed by the department of agriculture.  (i) The sale of diesel fuel to a person who is an interstate motor carrier for use in a qualified commercial motor vehicle. History: Add. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004
MI Comp L § 205.94b, 205.94c (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

205.94b, 205.94c Repealed. 2004, Act 172, Eff. Sept. 1, 2004. Compiler's Notes: The repealed sections pertained to tax exemptions for certain property and existing contracts.
MI Comp L § 205.94e (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.

205.94e Repealed. 2004, Act 172, Eff. Sept. 1, 2004. Compiler's Notes: The repealed section pertained to tax exemption for property used in constructing, altering, repairing, or improving real estate.
MI Comp L § 205.94g (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94g - Exemption of Property Purchased as Part of Purchase or Transfer of Business; Exceptions; Definition.

205.94g Exemption of property purchased as part of purchase or transfer of business; exceptions; definition. Sec. 4g.  (1) The tax levied shall not apply to property purchased from a seller or transferor if the property is part of the purchase or transfer of a business.  (2) The exemption provided by this section shall not apply to all of the following:  (a) The purchase or transfer of tangible personal property that is stock-in-trade or other property of a kind which would properly be included in the inventory of the seller or transferor if on hand at the close of the seller's or transferor's tax period or property held by the seller or transferor for sale to customers in the ordinary course of its trade or business.  (b) The purchase or transfer of a motor vehicle, ORV, mobile home, aircraft, snowmobile, or watercraft.  (3) As used in this section, "purchase or transfer of a business" means 1 or more of the following:  (a) The purchaser or transferee has acquired and intends to use the seller's or transferor's trade name or good will.  (b) The purchaser or transferee intends to continue all or part of the business of the seller or transferor at the same location or at another location.  (c) The purchaser or transferee acquired at least 75% of the seller's or transferor's tangible personal property at 1 or more of the seller's or transferor's business locations. History: Add. 1985, Act 66, Imd. Eff. July 1, 1985 Compiler's Notes: Section 2 of Act 66 of 1985 provides: “This amendatory act is intended to clarify the misinterpretation of Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws, to the extent that the act may be construed to impose tax liability on the purchaser or transferee in cases where the seller or transferor of a business is entitled to claim an exemption for an isolated sale under section 1(f) of the general sales tax act, Act No. 167 of the Public Acts of 1933, being section 205.51 of the Michigan Compiled Laws.”
MI Comp L § 205.94h (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 94 of 1937 - Use Tax Act (205.91 - 205.111.amended)|Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity.

205.94h Tax inapplicable to property for use in qualified business activity. Sec. 4h.  The tax levied under this act does not apply to tangible real or personal property to the extent the tangible real or personal property is used in a qualified business activity of the purchaser. 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. 1986, Act 13, Imd. Eff. Mar. 3, 1986 ;-- Am. 1999, Act 117, Imd. Eff. July 14, 1999 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.”