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Act 175 of 2004
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STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT

Act 175 of 2004

AN ACT to impose taxes and create credits and refundable credits to modify and equalize the impact of changes made to the general sales tax act and use tax act necessary to bring those taxes into compliance with the streamlined sales tax agreement so this state may participate in the streamlined sales tax system and governing board; to prescribe certain powers and duties of certain state departments; and to provide for the disbursement of certain proceeds.


History: 2004, Act 175, Eff. Sept. 1, 2004


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.171SectionShort title.
Section 205.173SectionDefinitions.
Section 205.175SectionTax on diesel fuel used by interstate motor carrier; rate; credit under international fuel tax agreement.
Section 205.179SectionStoring, registering, or transferring ownership of vehicle; tax; exemption; credit.
Section 205.181SectionStorage, registration, or transfer of aircraft; tax.
Section 205.182SectionSale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.
Section 205.183SectionCharges for rooms or lodgings; tax credit.
Section 205.184SectionSale of auctioned item; tax credit or refund; calculation; definitions.
Section 205.184aSectionComponent, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund.
Section 205.185SectionMoney received and refunds paid; disposition.
Section 205.187SectionAdministration of taxes; controlling provisions.
Section 205.189SectionReturns; date of filing.
Section 205.191SectionApplying credits and returns to reduce use tax.