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NOTE: Dates reflect any modification to item, not necessarily a change in law.
Act 94 of 1937
- USE TAX ACT (205.91 - 205.111)
Section 205.92 ‑ Definitions; applicability to delivery and installation charges.
Section 205.93 ‑ 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 ‑ 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 ‑ 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 205.93e ‑ 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 ‑ Use or consumption of medical services provided under social welfare act; tax; "medical services" defined.
Section 205.94d ‑ Exemptions; food or drink from vending machines; definitions.
Section 205.94f ‑ 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 ‑ Exemption of property purchased as part of purchase or transfer of business; exceptions; definition.
Section 205.94h ‑ Tax inapplicable to property for use in qualified business activity.
Section 205.94j ‑ Exemption of motor vehicle acquired by towing company from police agency; definitions.
Section 205.94k ‑ Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.
Section 205.94l ‑ 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 ‑ 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 ‑ Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.
Section 205.94o ‑ Exemptions; limitation; industrial processing; definitions.
Section 205.94p ‑ Extractive operations; exemption; limitation; eligible property; definitions.
Section 205.94q ‑ Central office equipment or wireless equipment; presumption.
Section 205.94s ‑ 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 ‑ Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions.
Section 205.94y ‑ Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.
Section 205.94z ‑ Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.
Section 205.94aa ‑ Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined.
Section 205.94cc ‑ Data center equipment; exemption from tax; conditions; report; definitions.
Section 205.94dd ‑ 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 ‑ Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.
Section 205.94ll ‑ Storage, use, or consumption of firearm safety devices; exemption; definitions.
Section 205.95 ‑ 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 ‑ Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions.
Section 205.95b ‑ 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 ‑ Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.
Section 205.96 ‑ 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 205.96c ‑ Aviation fuel; informational report; "aviation fuel" defined.
Section 205.99 ‑ Personal liability of seller or certified service provider for failure to collect tax; definition.
Section 205.100 ‑ 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 ‑ Receipt and collection of local community stabilization share.
Section 205.101 ‑ Refund or credit for returned tangible personal property or service; written notice.
Section 205.101a ‑ 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 205.103a ‑ Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
Section 205.104a ‑ 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 ‑ Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
Section 205.108 ‑ Consumer's failure to comply with act; making false statement; penalty.
Section 205.109 ‑ Collection or payment of tax; benefit to state, authority, and metropolitan areas.