Search Results
Public Act Number: 172
Public Act Year: 2004
Document Type(s): MCLs
Public Act Year: 2004
Document Type(s): MCLs
(22 results found)
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| Document | Type | Description |
|---|---|---|
| Section 205.92 | Section | Definitions; applicability to delivery and installation charges. |
| 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; 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 205.93c | Section | Sale of telecommunications services; definitions. |
| Section 205.94 | Section | Use tax; exemptions; limitation. |
| Section 205.94a | Section | Additional exemptions. |
| Section 205.94d | Section | Exemptions; food or drink from vending machines; definitions. |
| 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 205.94o | Section | Exemptions; limitation; industrial processing; 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 205.96 | 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 205.98 | 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 205.104a | 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 205.104b | Section | Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase. |
| Section 205.107 | Section | Computation of tax amount; rounding up to whole cent. |
| Section 205.109 | Section | Collection or payment of tax; benefit to state, authority, and metropolitan areas. |
| Section 205.110 | Section | Sourcing requirements. |