M L  
95th Legislature Regular Session  

Michigan Compiled Laws Complete Through PA 242 of 2009  
House: Adjourned until Wednesday, February 10, 2010 1:30:00 PM  
Senate: Adjourned until Wednesday, February 10, 2010 10:00:00 AM  
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General Sales Tax Act, PA 167 of 1933

Virtual Document Contents

DocumentTypeDescription
Section 205.51SectionDefinitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices.
Section 205.52SectionSales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.
Section 205.53SectionLicense 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 205.54SectionDeductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.
Section 205.55SectionAdditional tax.
Section 205.56SectionSales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; remittance; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; due date.
Section 205.58SectionConsolidated returns.
Section 205.59SectionAdministration of tax; conflicting provisions; rules.
Section 205.65SectionCertificate of dissolution or withdrawal.
Section 205.66SectionInjunction for failure to pay tax or obtain license.
Section 205.67SectionRepealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.73SectionAdvertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
Section 205.75SectionDisposition of money received and collected.
Section 205.78SectionShort title; general sales tax act.


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