MCL - Act 167 of 1933


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:
Document Type Description
Section 205.51 Section Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices; applicability to delivery and installation charges.
Section 205.51a Section Additional definitions.
Section 205.52 Section Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.
Section 205.52a Section Reduction of tax on vehicle for which special registration secured; limitation; certification.
Section 205.52b Section Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions.
Section 205.52c Section Seller 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 205.52d Section Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.
Section 205.53 Section License 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 205.54 Section Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.
Section 205.54a Section Sales tax; exemptions; limitation.
Section 205.54b Section Deductible sales of gasoline; statement of transferee.
Section 205.54c Section Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54d Section Additional sales excluded from tax.
Section 205.54e Section Sales of vehicles to members of armed forces.
Section 205.54f Section Commissions paid to entities exempt under MCL 205.54a; exemptions.
Section 205.54g Section Sales exempt from tax; tax on sale of food or drink from vending machine; definitions.
Section 205.54h Section Exemptions.
Section 205.54i Section Bad 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 205.54j Section Sale of tangible personal property for use in qualified business activity of purchaser; definition.
Section 205.54k Section Drop shipment; definition.
Section 205.54l Section Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.54m Section Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.
Section 205.54n Section Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate.
Section 205.54o Section School, 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 205.54p Section Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.
Section 205.54q Section Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.
Section 205.54r Section Qualified truck, trailer, or rolling stock; exemption; definitions.
Section 205.54s Section Sale of investment coins and bullion; exemptions; definitions.
Section 205.54t Section Exemptions; limitation; industrial processing; definitions.
Section 205.54u Section Extractive operation; exemptions; definition.
Section 205.54v Section Central office equipment or wireless equipment; presumption.
Section 205.54w Section Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions.
Section 205.54x Section Sales to domestic air carrier; tax exemption; definitions.
Section 205.54y Section Industrial processing; exemption; limitation.
Section 205.54z Section Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999.
Section 205.54aa Section Tax exemption; resident tribal member.
Section 205.54bb Section Sale of eligible automobile to qualified recipient; exemption; definitions.
Section 205.54cc Section Repealed. 2008, Act 78, Eff. Dec. 31, 2009.
Section 205.54dd Section Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined.
Section 205.54ee Section Data center equipment; exemption from tax; conditions; report; definitions.
Section 205.54ff Section Sales of certain prosthetic devices; exemption; definitions.
Section 205.54ll Section Sale of firearm safety devices; exemption; definitions.
Section 205.55 Section Additional tax.
Section 205.55a Section Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.55b Section Repealed. 2006, Act 590, Eff. Jan. 1, 2011.
Section 205.56 Section Sales 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 205.56a Section Prepayment 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 205.56b Section Returned goods or motor vehicle; tax credit.
Section 205.56c Section Aviation fuel; informational report; "aviation fuel" defined.
Section 205.57-205.57b Section Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Section 205.58 Section Consolidated returns.
Section 205.59 Section Administration of tax; conflicting provisions; rules.
Section 205.60 Section Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.
Section 205.61 Section Motor vehicle used as partial payment; value.
Section 205.62 Section Information to be obtained from purchaser; exception; 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, 205.64 Section Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.65 Section Certificate of dissolution or withdrawal.
Section 205.66 Section Injunction for failure to pay tax or obtain license.
Section 205.66a Section Duty of assessing officers.
Section 205.67 Section Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.68 Section Annual 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 205.69 Section Sourcing sale at retail or lease or rental property.
Section 205.70 Section Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
Section 205.71 Section Repealed. 2016, Act 159, Eff. Sept. 7, 2016.
Section 205.71a Section Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
Section 205.72 Section Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.73 Section Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
Section 205.74 Section Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Section 205.75 Section Disposition of money received and collected; definitions.
Section 205.76 Section Repealed. 1949, Act 272, Eff. July 1, 1949.
Section 205.78 Section Short title; general sales tax act.