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
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Am. 1959, Act 263, Eff. Sept. 1, 1959
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Am. 1960, 2nd Ex. Sess., Act 2, Eff. Jan. 1, 1961
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Am. 2007, Act 93, Eff. Dec. 1, 2007
© 2009 Legislative Council, State of Michigan
The People of the State of Michigan enact:
| Section 205.91 | Section | Use tax act; short title. |
| Section 205.92 | Section | Definitions. |
| Section 205.92b | Section | Additional definitions. |
| Section 205.93 | Section | Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; collection; price tax base; exemptions; services, information, or records; applicability. |
| 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| Section 205.93d | Section | Repealed. 2007, Act 145, Imd.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 and consumption of medical services provided under certain sections of the social welfare act; tax. |
| Section 205.94 | Section | Exemptions. |
| 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| Section 205.94b, 205.94c | Section | Repealed. 2004, Act 172, Eff.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; “food and food ingredients,” “prepared food,” and “prepared food intended for immediate consumption” defined. |
| 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 | Construction or improvement of property of nonprofit hospital or housing; "affixed to and made a structural part of" defined; exemption not granted; 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 or structural part of qualified convention facility; exception. |
| 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 205.96 | 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 | Organizing entity of qualified athletic event; tax exemption; criteria; definition; repeal. |
| 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 205.101 | 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 | Exemption form. |
| 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; blanket exemption. |
| Section 205.104b | Section | Exemption claimed by purchaser. |
| 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. |
| Section 205.110 | Section | Sourcing requirements. |
| Section 205.111 | Section | Deposit and disbursement of money. |