MCL - Act 94 of 1937


USE TAX ACT

Act 94 of 1937

AN ACT to provide for the levy, assessment, and collection of a specific excise tax on the storage, use, or consumption in this state of tangible personal property and certain services; to appropriate the proceeds of that tax; to prescribe penalties; and to make appropriations.


History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1960, 2nd Ex. Sess., Act 2, Eff. Jan. 1, 1961 ;-- Am. 2007, Act 93, Eff. Dec. 1, 2007




The People of the State of Michigan enact:
Document Type Description
Section 205.91 Section Use tax act; short title.
Section 205.92 Section Definitions; applicability to delivery and installation charges.
Section 205.92b Section Additional definitions.
Section 205.92c Section Definitions.
Section 205.93 Section 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 Section 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 Section 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 Section Sale of telecommunications services; definitions.
Section 205.93d Section Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
Section 205.93e Section 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 Section Use or consumption of medical services provided under social welfare act; tax; "medical services" defined.
Section 205.94 Section Use tax; exemptions; limitation.
Section 205.94a Section Additional exemptions.
Section 205.94b, 205.94c Section Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94d Section Exemptions; food or drink from vending machines; definitions.
Section 205.94e Section Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94f Section 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 Section Exemption of property purchased as part of purchase or transfer of business; exceptions; definition.
Section 205.94h Section Tax inapplicable to property for use in qualified business activity.
Section 205.94i Section Exemption for drop shipments; definition.
Section 205.94j Section Exemption of motor vehicle acquired by towing company from police agency; definitions.
Section 205.94k Section Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.
Section 205.94l Section 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 Section 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 Section Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.
Section 205.94o Section Exemptions; limitation; industrial processing; definitions.
Section 205.94p Section Extractive operations; exemption; limitation; eligible property; definitions.
Section 205.94q Section Central office equipment or wireless equipment; presumption.
Section 205.94r Section Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94s Section 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 Section Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions.
Section 205.94v Section Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94w Section Applicability of tax; exceptions; definitions.
Section 205.94x Section Tax exemption; resident tribal member.
Section 205.94y Section Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.
Section 205.94z Section Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.
Section 205.94aa Section 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 Section Applicability of tax to certain transfers.
Section 205.94cc Section Data center equipment; exemption from tax; conditions; report; definitions.
Section 205.94dd Section 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 Section Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.
Section 205.94ff Section Sales of certain prosthetic devices; exemption; definitions.
Section 205.94ll Section Storage, use, or consumption of firearm safety devices; exemption; definitions.
Section 205.95 Section 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 Section Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions.
Section 205.95b Section 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 Section Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.
Section 205.96 Section 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 Section Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.
Section 205.96c Section Aviation fuel; informational report; "aviation fuel" defined.
Section 205.97 Section Liability for tax.
Section 205.98 Section Direct payment authorization.
Section 205.99 Section Personal liability of seller or certified service provider for failure to collect tax; definition.
Section 205.99a Section Bad debt deduction.
Section 205.100 Section 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 Section Receipt and collection of local community stabilization share.
Section 205.101 Section Refund or credit for returned tangible personal property or service; written notice.
Section 205.101a Section 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 Section Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.103 Section Repealed. 2016, Act 160, Eff. Sept. 7, 2016.
Section 205.103a Section 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 Section Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.104a Section Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
Section 205.104a.amended Section Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
Section 205.104b Section Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
Section 205.104b.amended Section Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
Section 205.105 Section Failing to register; penalty.
Section 205.106 Section Seller's failure to comply with act; penalty.
Section 205.107 Section Computation of tax amount; rounding up to whole cent.
Section 205.108 Section Consumer's failure to comply with act; making false statement; penalty.
Section 205.109 Section Collection or payment of tax; benefit to state, authority, and metropolitan areas.
Section 205.110 Section Sourcing requirements.
Section 205.111 Section Deposit and disbursement of money; definitions.