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Act 94 of 1937
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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 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1960, 2nd Ex. Sess., Act 2, Eff. Jan. 1, 1961 ;-- Am. 2007, Act 93, Eff. Dec. 1, 2007


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.91SectionUse tax act; short title.
Section 205.92SectionDefinitions.
Section 205.92bSectionAdditional definitions.
Section 205.92c.addedSectionDefinitions.
Section 205.93SectionTax 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 205.93.amendedSectionTax 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; state share tax and local community stabilization share; total combined rate levied by state and authority; limitation.
Section 205.93aSectionTax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions.
Section 205.93bSectionTax 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 205.93cSectionSale of telecommunications services; definitions.
Section 205.93dSectionRepealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
Section 205.93eSectionPersons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited.
Section 205.93fSectionUse or consumption of medical services provided under social welfare act; tax; "medical services" defined.
Section 205.94SectionExemptions.
Section 205.94aSectionAdditional exemptions.
Section 205.94b, 205.94cSectionRepealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94dSectionExemptions; food or drink from vending machines; “food and food ingredients,” “prepared food,” and “prepared food intended for immediate consumption” defined.
Section 205.94eSectionRepealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94fSectionComputing 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 205.94gSectionExemption of property purchased as part of purchase or transfer of business; exceptions; definition.
Section 205.94hSectionTax inapplicable to property for use in qualified business activity.
Section 205.94iSectionExemption for drop shipments; definition.
Section 205.94jSectionExemption of motor vehicle acquired by towing company from police agency; definitions.
Section 205.94kSectionTax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.
Section 205.94lSectionStorage, 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 205.94mSectionPersonal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined.
Section 205.94nSectionElectricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.
Section 205.94oSectionExemptions; limitation; industrial processing; definitions.
Section 205.94pSectionExtractive operations; exemption; limitation; eligible property; definitions.
Section 205.94qSectionCentral office equipment or wireless equipment; presumption.
Section 205.94rSectionRepealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94sSectionConstruction or improvement of property of nonprofit hospital or housing; "affixed to and made a structural part of" defined; exemption not granted; definitions.
Section 205.94uSectionStorage, use, or consumption of investment coins and bullion; applicability of tax; definitions.
Section 205.94vSectionRepealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94wSectionApplicability of tax; exceptions; definitions.
Section 205.94xSectionTax exemption; resident tribal member.
Section 205.94ySectionStorage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.
Section 205.94zSectionCertain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.
Section 205.94aaSectionStorage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined.
Section 205.94bbSectionApplicability of tax to certain transfers.
Section 205.95SectionRegistration 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 205.96SectionUse 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 205.96aSectionReepaled. 2006, Act 673, Eff. Jan. 1, 2011.
Section 205.97SectionLiability for tax.
Section 205.98SectionDirect payment authorization.
Section 205.99SectionPersonal liability of seller or certified service provider for failure to collect tax; definition.
Section 205.99aSectionBad debt deduction.
Section 205.100SectionAdministration 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.addedSectionReceipt and collection of local community stabilization share.
Section 205.101SectionRefund or credit for returned tangible personal property or service; written notice.
Section 205.101aSectionSelling 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 205.102SectionRepealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.103SectionExemption form.
Section 205.104SectionRepealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.104aSectionInventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; burden of proof; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
Section 205.104bSectionExemption claimed by purchaser.
Section 205.105SectionFailing to register; penalty.
Section 205.106SectionSeller's failure to comply with act; penalty.
Section 205.107SectionComputation of tax amount; rounding up to whole cent.
Section 205.108SectionConsumer's failure to comply with act; making false statement; penalty.
Section 205.109SectionCollection or payment of tax; benefit to state.
Section 205.109.amendedSectionCollection or payment of tax; benefit to state, authority, and metropolitan areas.
Section 205.110SectionSourcing requirements.
Section 205.111SectionDeposit and disbursement of money; "Michigan promotion fund" defined.
Section 205.111.amendedSectionDeposit and disbursement of money.