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Michigan Compiled Laws Complete Through PA 83 of 2021

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Act 167 of 1933
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Act 167 of 1933

AN ACT to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act.

History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1949, Act 272, Eff. July 1, 1949

The People of the State of Michigan enact:

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 205.51aSectionAdditional definitions.
Section 205.52SectionSales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.
Section 205.52aSectionReduction of tax on vehicle for which special registration secured; limitation; certification.
Section 205.52bSectionRetail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions.
Section 205.52cSectionSeller 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 205.52dSectionMarketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.
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 205.54aSectionSales tax; exemptions; limitation.
Section 205.54bSectionDeductible sales of gasoline; statement of transferee.
Section 205.54cSectionRepealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54dSectionAdditional sales excluded from tax.
Section 205.54eSectionSales of vehicles to members of armed forces.
Section 205.54fSectionCommissions paid to entities exempt under MCL 205.54a; exemptions.
Section 205.54gSectionSales exempt from tax; tax on sale of food or drink from vending machine; definitions.
Section 205.54hSectionExemptions.
Section 205.54iSectionBad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support claim for deduction; change in tax rate; review; taxpayer under streamlined sales and use tax agreement.
Section 205.54jSectionSale of tangible personal property for use in qualified business activity of purchaser; definition.
Section 205.54kSectionDrop shipment; definition.
Section 205.54lSectionRepealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54mSectionSale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.
Section 205.54nSectionSale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate.
Section 205.54oSectionSchool, church, hospital, parent cooperative preschool, or nonprofit organization; sale of tangible personal property for fund-raising purposes; exemption; "school" defined; veterans' organization; sale of tangible personal property for raising funds for benefit of active duty service member or veteran; exemption; definitions.
Section 205.54pSectionProperty offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.
Section 205.54qSectionSales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.
Section 205.54rSectionQualified truck, trailer, or rolling stock; exemption; definitions.
Section 205.54sSectionSale of investment coins and bullion; exemptions; definitions.
Section 205.54tSectionExemptions; limitation; industrial processing; definitions.
Section 205.54uSectionExtractive operation; exemptions; definition.
Section 205.54vSectionCentral office equipment or wireless equipment; presumption.
Section 205.54wSectionNonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions.
Section 205.54xSectionSales to domestic air carrier; tax exemption; definitions.
Section 205.54ySectionIndustrial processing; exemption; limitation.
Section 205.54zSectionConstruction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999.
Section 205.54aaSectionTax exemption; resident tribal member.
Section 205.54bbSectionSale of eligible automobile to qualified recipient; exemption; definitions.
Section 205.54ccSectionRepealed. 2008, Act 78, Eff. Dec. 31, 2009.
Section 205.54ddSectionSale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined.
Section 205.54eeSectionData center equipment; exemption from tax; conditions; report; definitions.
Section 205.54ffSectionSales of certain prosthetic devices; exemption; definitions.
Section 205.55SectionAdditional tax.
Section 205.55aSectionRepealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.55bSectionRepealed. 2006, Act 590, Eff. Jan. 1, 2011.
Section 205.56SectionSales and gross proceeds tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; "credit sale" and "materialperson" defined; due date.
Section 205.56aSectionPrepayment of tax by purchaser or receiver of fuel; rate of prepayment; determination; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; date of prepayment; definitions.
Section 205.56bSectionReturned goods or motor vehicle; tax credit.
Section 205.56cSectionAviation fuel; informational report; "aviation fuel" defined.
Section 205.57-205.57bSectionRepealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.58SectionConsolidated returns.
Section 205.59SectionAdministration of tax; conflicting provisions; rules.
Section 205.60SectionRefund by taxpayer for returned property; written notice; refund under MCL 445.360a.
Section 205.61SectionMotor vehicle used as partial payment; value.
Section 205.62SectionInformation to be obtained from purchaser; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obtaining exemption form from purchaser; date; additional time for compliance; blanket exemption form; "certified service provider" defined; process to claim exemption after purchase.
Section 205.63, 205.64SectionRepealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.65SectionCertificate of dissolution or withdrawal.
Section 205.66SectionInjunction for failure to pay tax or obtain license.
Section 205.66aSectionDuty of assessing officers.
Section 205.67SectionRepealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.68SectionAnnual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; basis; burden of proof; indirect audit; exemption claim; blanket exemption claim; "indirect audit procedure" and "sufficient records" defined.
Section 205.69SectionSourcing sale at retail or lease or rental property.
Section 205.70SectionRepealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.71SectionRepealed. 2016, Act 159, Eff. Sept. 7, 2016.
Section 205.71aSectionSales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
Section 205.72SectionRepealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.73SectionAdvertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
Section 205.74SectionRepealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.75SectionDisposition of money received and collected; definitions.
Section 205.76SectionRepealed. 1949, Act 272, Eff. July 1, 1949.
Section 205.78SectionShort title; general sales tax act.
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