reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.”
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.”
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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)(v) 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 ;-- Am. 2023, Act 92, Imd. Eff. July 19, 2023
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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."
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › Section 205.94ll.added - Storage, Use, or Consumption of Firearm Safety Devices; Exemption; Definitions.

***** 205.94ll.added THIS ADDED SECTION IS EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2023 REGULAR SESSION SINE DIE *****
205.94ll.added Storage, use, or consumption of firearm safety devices; exemption; definitions.
Sec. 4ll.
(1) Beginning 90 days after the effective date of the amendatory act that added this section through December 31, 2024, the tax levied under this act does not apply to the storage, use, or consumption of a firearm safety device. On the retail sale or transfer of a firearm, the seller shall provide a written notice to the purchaser and shall post in a conspicuous manner at all points of sale on the premises where firearms are sold a notice that says the following: "The state of Michigan has exempted the sale of firearm safety devices from the sales and use tax imposed by this state through December 31, 2024.".
(2) As used in this section:
(a) "Firearm safety device" means, except as otherwise provided in subdivision (b), equipment, designed to prevent unauthorized access to, or operation or discharge of, a firearm, that is either of the following:
(i) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device.
(ii) A gun safe, gun case, lockbox, or other device that is designed, in light of materials used, to prevent access to a firearm by any means other than a key, a combination, biometric data, or other similar means.
(b) Firearm safety device does not include a glass-faced cabinet or other form of storage that is primarily designed to allow for the display of firearms.
History:
Add. 2023, Act 14, Eff. (sine die)
Compiler's Notes:
Enacting section 1 of Act 14 of 2023 provides:"Enacting section 1. It is the intent of the legislature to annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of article IX of the state constitution of 1963 to fully compensate for any loss of revenue to the state school aid fund resulting from the enactment of this amendatory act."
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.”
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 94 of 1937 - Use Tax Act (205.91 - 205.111) › 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Repealed - Act 301 of 1939 - Taxation of Intangible Personal Property (205.131 - 205.147)

TAXATION OF INTANGIBLE PERSONAL PROPERTY
Act 301 of 1939
205.131-205.147 Repealed. 1967, Act 269, Eff. Jan. 1, 1968;—1975, Act 229, Imd. Eff. Aug. 27, 1975;—1980, Act 168, Eff. Sept. 17, 1980;—1995, Act 5, Eff. Jan. 1, 1998.
Popular Name:
Intangibles Tax Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Repealed - Act 122 of 2001 - Equitable Sales and Use Tax Administration Act (205.151 - 205.167)

EQUITABLE SALES AND USE TAX ADMINISTRATION ACT
Act 122 of 2001
205.151-205.167 Repealed. 2001, Act 122, Eff. Dec. 31, 2002.
2023 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