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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 94 of 1937 Use Tax Act (205.91 - 205.111)
Act 94 of 1937 Use Tax Act (205.91 - 205.111)
Section 205.91 Use Tax Act; Short Title.
Section 205.92 Definitions.
Section 205.92b Additional Definitions.
Section 205.92c Definitions.
Section 205.93 Tax Rate; Applicability to Tangible Personal Property or Services; Conversion to Taxable Use; Penalties and Interest; Presumption; Using, Storing, or Consuming Vehicle, Orv, Manufactured Housing, Aircraft, Snowmobile, or Watercraft; Collection; Price Tax Base; Exemptions; Services, Information, or Records of Other Department or Agency; State Share Tax and Local Community Stabilization Share; Total Combined Rate Levied by State and Authority; Limitation.
Section 205.93a Tax for Use or Consumption; Services; Charges for Intrastate Telecommunications Services or Telecommunications Services Between State and Another State; Bundled Transaction; Definitions.
Section 205.93b Tax for Use or Consumption; Mobile Wireless Services; Customer's Place of Primary Use; Record; Reliance Upon Exempt Status for Mobile Wireless Services; Repeal of Section; Condition; Air-Ground Radiotelephone Service; Bundled Transaction; Definitions.
Section 205.93c Sale of Telecommunications Services; Definitions.
Section 205.93d Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
Section 205.93e Persons Providing Services Subject to Tax; Collection; Refund; Liability for Failure to Collect Tax; Remittance; Certain Collections or Penalties by Department of Treasury Prohibited.
Section 205.93f Use or Consumption of Medical Services Provided Under Social Welfare Act; Tax; "Medical Services" Defined.
Section 205.94 Use Tax; Exemptions; Limitation.
Section 205.94a Additional Exemptions.
Section 205.94b, 205.94c Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94d Exemptions; Food or Drink From Vending Machines; Definitions.
Section 205.94e Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94f Computing Monthly Tax Payments; Deductions by Seller Collecting Tax From Purchaser; Disallowance of Deduction; Deduction for Extended Payment Period; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement.
Section 205.94g Exemption of Property Purchased as Part of Purchase or Transfer of Business; Exceptions; Definition.
Section 205.94h Tax Inapplicable to Property for Use in Qualified Business Activity.
Section 205.94i Exemption for Drop Shipments; Definition.
Section 205.94j Exemption of Motor Vehicle Acquired by Towing Company From Police Agency; Definitions.
Section 205.94k Tax Inapplicable to Parts and Materials Affixed to Certain Aircraft, Sale of Aircraft, Rolling Stock, and Qualified Truck or Trailer; Definitions.
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.
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.
Section 205.94n Electricity, Natural Gas, and Home Heating Fuels for Residential Use; Exemption From Use Tax at Additional Rate.
Section 205.94o Exemptions; Limitation; Industrial Processing; Definitions.
Section 205.94p Extractive Operations; Exemption; Limitation; Eligible Property; Definitions.
Section 205.94q Central Office Equipment or Wireless Equipment; Presumption.
Section 205.94r Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94s 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 205.94u Storage, Use, or Consumption of Investment Coins and Bullion; Applicability of Tax; Definitions.
Section 205.94v Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94w Applicability of Tax; Exceptions; Definitions.
Section 205.94x Tax Exemption; Resident Tribal Member.
Section 205.94y Storage, Use, or Consumption of Automobile Provided by Family Independence Agency or Qualified Organization; Applicability of Tax.
Section 205.94z Certain Property Affixed to or Made Structural Part of Qualified Convention Facility; "Qualified Convention Facility" Defined.
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.
Section 205.94bb Applicability of Tax to Certain Transfers.
Section 205.94cc Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.
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.
Section 205.94ee Storage, Use, or Consumption of Certain Tangible Personal Property Acquired by a Contractor; Exemption From Tax.
Section 205.95 Registration Requirements; Seller to Collect Tax From Consumer; Foreign Corporations; Dissolution or Withdrawal of Corporation; Election of Lessor on Payment of Taxes; Registration Under Streamlined Sales and Use Tax Agreement.
Section 205.95a Sale of Tangible Personal Property; Nexus With State; Presumptions; Purchase of Advertisements; Agreement; Effectiveness of Section; Definitions.
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.
Section 205.95c.added Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions.
Section 205.96 Use Tax Returns; Filing; Form; Contents; Payment of Tax; Remittance for Certain Total Tax Liability After Subtracting Tax Payments; Electronic Funds Transfer; Filing Other Than Monthly Returns; Accrual to State; Due Date.
Section 205.96a Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.
Section 205.96c Aviation Fuel; Informational Report; "Aviation Fuel" Defined.
Section 205.97 Liability for Tax.
Section 205.98 Direct Payment Authorization.
Section 205.99 Personal Liability of Seller or Certified Service Provider for Failure to Collect Tax; Definition.
Section 205.99a Bad Debt Deduction.
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.
Section 205.100a Receipt and Collection of Local Community Stabilization Share.
Section 205.101 Refund or Credit for Returned Tangible Personal Property or Service; Written Notice.
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.
Section 205.102 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.103 Repealed. 2016, Act 160, Eff. Sept. 7, 2016.
Section 205.103a Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions.
Section 205.104 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.104a Inventory and Records; Maintenance; Preservation; Tax Liability; Failure to File Return or Preserve Records; Tax Assessment; Basis; Indirect Audit; Burden of Proof; Blanket Exemption; "Indirect Audit Procedure" and "Sufficient Records" Defined.
Section 205.104b Exemption Claimed by Purchaser; Duties of Seller; Process to Claim Exemption After Purchase.
Section 205.105 Failing to Register; Penalty.
Section 205.106 Seller's Failure to Comply With Act; Penalty.
Section 205.107 Computation of Tax Amount; Rounding Up to Whole Cent.
Section 205.108 Consumer's Failure to Comply With Act; Making False Statement; Penalty.
Section 205.109 Collection or Payment of Tax; Benefit to State, Authority, and Metropolitan Areas.
Section 205.110 Sourcing Requirements.
Section 205.111 Deposit and Disbursement of Money; Definitions.