MCL - Index of Act 167 of 1933
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 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; applicability to delivery and installation charges. |
| 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 | 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| Section 205.54c | Repealed. 2004, Act 173, Eff.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 205.54<Emph EmphType="italic">l</Emph> | 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 205.54ff | Sales of certain prosthetic devices; exemption; definitions. |
| Section 205.54ll | Sale of firearm safety devices; exemption; 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; exception; 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. |