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U.S. State Codes
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Michigan
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Chapter 205 - Taxation
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Act 167 of 1933 General Sales Tax Act (205.51 -...
Act 167 of 1933 General Sales Tax Act (205.51 - 205.78)
Section 205.51 Definitions; Unlicensed Person as Agent of Dealer, Distributor, Supervisor, or Employer; Regarding Dealer, Distributor, Supervisor, or Employer as Making Sales at Retail Prices.
Section 205.51a Additional Definitions.
Section 205.52 Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax as Personal Obligation of Taxpayer; Exemption.
Section 205.52a Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification.
Section 205.52b Retail Sale of Tangible Personal Property to Purchaser; Presumptions; Agreement to Purchase Advertisements; Effectiveness of Section; Definitions.
Section 205.52c 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.
Section 205.52d.added Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions.
Section 205.53 License Required to Engage in Business for Which Privilege Tax Imposed; Bond or Deposit; Renewal; Exemptions; Suspension and Restoration of License; Violation as Misdemeanor; Penalty; Registration Under Streamlined Sales and Use Tax Agreement; Person Subject to Tobacco Products Tax Act; Affirmative Defense.
Section 205.54 Deductions; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement.
Section 205.54a Sales Tax; Exemptions; Limitation.
Section 205.54b Deductible Sales of Gasoline; Statement of Transferee.
Section 205.54c Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54d Additional Sales Excluded From Tax.
Section 205.54e Sales of Vehicles to Members of Armed Forces.
Section 205.54f Commissions Paid to Entities Exempt Under Mcl 205.54a; Exemptions.
Section 205.54g Sales Exempt From Tax; Tax on Sale of Food or Drink From Vending Machine; Definitions.
Section 205.54h Exemptions.
Section 205.54i Bad Debt; Definitions; Deduction; Amount; Payment of Bad Debt; Liability; Written Election Designating Party Claiming Deduction; Evidence Required to Support Claim for Deduction; Change in Tax Rate; Review; Taxpayer Under Streamlined Sales and Use Tax Agreement.
Section 205.54j Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition.
Section 205.54k Drop Shipment; Definition.
Section 205.54l Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54m Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption.
Section 205.54n Sale of Electricity, Natural or Artificial Gas, Home Heating Fuels, or Steam; Exemption From Sales Tax at Additional Rate; Application of Additional Rate.
Section 205.54o School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property for Raising Funds for Benefit of Active Duty Service Member or Veteran; Exemption; Definitions.
Section 205.54p Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined.
Section 205.54q Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation.
Section 205.54r Qualified Truck, Trailer, or Rolling Stock; Exemption; Definitions.
Section 205.54s Sale of Investment Coins and Bullion; Exemptions; Definitions.
Section 205.54t Exemptions; Limitation; Industrial Processing; Definitions.
Section 205.54u Extractive Operation; Exemptions; Definition.
Section 205.54v Central Office Equipment or Wireless Equipment; Presumption.
Section 205.54w Nonprofit Hospital or Nonprofit Housing; Sale of Personal Property to Person in Business of Constructing, Altering, Repairing, or Improving Real Estate; Tax Exemption; Definitions.
Section 205.54x Sales to Domestic Air Carrier; Tax Exemption; Definitions.
Section 205.54y Industrial Processing; Exemption; Limitation.
Section 205.54z Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999.
Section 205.54aa Tax Exemption; Resident Tribal Member.
Section 205.54bb Sale of Eligible Automobile to Qualified Recipient; Exemption; Definitions.
Section 205.54cc Repealed. 2008, Act 78, Eff. Dec. 31, 2009.
Section 205.54dd Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined.
Section 205.54ee Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.
Section 205.55 Additional Tax.
Section 205.55a Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.55b Repealed. 2006, Act 590, Eff. Jan. 1, 2011.
Section 205.56 Sales and Gross Proceeds Tax Returns; Monthly Filing; Form; Contents; Transmitting Return With Remittance for Amount of Tax; Electronic Funds Transfer; Accrual of Tax to State; Filing Returns and Payment of Tax for Other Than Monthly Periods; Taxpayer as Materialperson; "Credit Sale" and "Materialperson" Defined; Due Date.
Section 205.56a Prepayment of Tax by Purchaser or Receiver of Fuel; Rate of Prepayment; Determination; Claiming Estimated Prepayment Credits; Bad Debt Deduction; Actual Shrinkage; Accounting for and Remitting Prepayments; Schedule; Penalties; Deduction Prohibited; Liability; Date of Prepayment; Definitions.
Section 205.56b Returned Goods or Motor Vehicle; Tax Credit.
Section 205.56c Aviation Fuel; Informational Report; "Aviation Fuel" Defined.
Section 205.57-205.57b Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.58 Consolidated Returns.
Section 205.59 Administration of Tax; Conflicting Provisions; Rules.
Section 205.60 Refund by Taxpayer for Returned Property; Written Notice; Refund Under Mcl 445.360a.
Section 205.61 Motor Vehicle Used as Partial Payment; Value.
Section 205.62 Information to Be Obtained From Purchaser; Format; Signature; Record of Exempt Transactions; Liability; Proof That Transaction Not Subject to Tax or Obtaining Exemption Form From Purchaser; Date; Additional Time for Compliance; Blanket Exemption Form; "Certified Service Provider" Defined; Process to Claim Exemption After Purchase.
Section 205.63, 205.64 Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.65 Certificate of Dissolution or Withdrawal.
Section 205.66 Injunction for Failure to Pay Tax or Obtain License.
Section 205.66a Duty of Assessing Officers.
Section 205.67 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.68 Annual Inventory and Purchase Records; Retention; Tax Liability; Failure to File Return or Maintain Records; Tax Assessment; Basis; Burden of Proof; Indirect Audit; Exemption Claim; Blanket Exemption Claim; "Indirect Audit Procedure" and "Sufficient Records" Defined.
Section 205.69 Sourcing Sale at Retail or Lease or Rental Property.
Section 205.70 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.71 Repealed. 2016, Act 159, Eff. Sept. 7, 2016.
Section 205.71a Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions.
Section 205.72 Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.73 Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act.
Section 205.74 Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.75 Disposition of Money Received and Collected; Definitions.
Section 205.76 Repealed. 1949, Act 272, Eff. July 1, 1949.
Section 205.78 Short Title; General Sales Tax Act.