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Act 174 of 2004
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STREAMLINED SALES AND USE TAX ADMINISTRATION ACT

Act 174 of 2004

AN ACT to provide for a streamlined system of sales and use tax collection; to prescribe the requirements necessary for this state to adopt a multistate agreement; to provide for a board with certain powers and duties; to provide for the registration of sellers who select a model of collection and remittance; to forgive liability of collection of sales and use taxes on past transactions for certain sellers; to assure privacy of buyers; and to prescribe certain powers and duties of state officials and state departments.


History: 2004, Act 174, Eff. July 1, 2004


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.801SectionShort title.
Section 205.803SectionDefinitions.
Section 205.805SectionPurpose of act.
Section 205.807SectionPayment, collection, and remittance of sales and use taxes; provisions.
Section 205.809SectionStreamlined sales and use tax agreement; powers and duties of state treasurer and department; rules.
Section 205.811SectionControlling effect; parties to agreement; construction of act.
Section 205.813SectionAppointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation.
Section 205.815SectionWithdrawal from membership.
Section 205.817SectionFinding of noncompliance; sanctions; expulsion.
Section 205.819SectionRegistration.
Section 205.821SectionModels; selection for purposes of collecting and remitting sales and use taxes.
Section 205.823SectionComputation of tax remitted.
Section 205.825SectionCertified service provider as seller's agent.
Section 205.827SectionPersonal identifiable information.
Section 205.829SectionLiability of registered seller; exceptions.
Section 205.831SectionNotification of change in rate or tax base.
Section 205.833SectionBusiness advisory group.