MCL - Act 174 of 2004


Act 174 of 2004

AN ACT to provide for a streamlined system of sales and use tax collection; to prescribe the requirements necessary for this state to adopt a multistate agreement; to provide for a board with certain powers and duties; to provide for the registration of sellers who select a model of collection and remittance; to forgive liability of collection of sales and use taxes on past transactions for certain sellers; to assure privacy of buyers; and to prescribe certain powers and duties of state officials and state departments.

History: 2004, Act 174, Eff. July 1, 2004

The People of the State of Michigan enact:
Document Type Description
Section 205.801 Section Short title.
Section 205.803 Section Definitions.
Section 205.805 Section Purpose of act.
Section 205.807 Section Payment, collection, and remittance of sales and use taxes; provisions.
Section 205.809 Section Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules.
Section 205.811 Section Controlling effect; parties to agreement; construction of act.
Section 205.813 Section Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation.
Section 205.815 Section Withdrawal from membership.
Section 205.817 Section Finding of noncompliance; sanctions; expulsion.
Section 205.819 Section Registration.
Section 205.821 Section Models; selection for purposes of collecting and remitting sales and use taxes.
Section 205.823 Section Computation of tax remitted.
Section 205.825 Section Certified service provider as seller's agent.
Section 205.827 Section Personal identifiable information.
Section 205.829 Section Liability of registered seller; exceptions.
Section 205.831 Section Notification of change in rate or tax base.
Section 205.833 Section Business advisory group.