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
The People of the State of Michigan enact:
| Document | Type | Description |
|---|---|---|
| Section 205.91 | Section | Use tax act; short title. |
| Section 205.92 | Section | Definitions; applicability to delivery and installation charges. |
| Section 205.92b | Section | Additional definitions. |
| Section 205.92c | Section | Definitions. |
| Section 205.93 | Section | Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; using, storing, or consuming vehicle, ORV, manufactured housing, aircraft, snowmobile, or watercraft; collection; price tax base; exemptions; services, information, or records of other department or agency; state share tax and local community stabilization share; total combined rate levied by state and authority; limitation. |
| Section 205.93a | Section | Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions. |
| Section 205.93b | Section | Tax 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 205.93c | Section | Sale of telecommunications services; definitions. |
| Section 205.93d | Section | Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. |
| Section 205.93e | Section | Persons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited. |
| Section 205.93f | Section | Use or consumption of medical services provided under social welfare act; tax; "medical services" defined. |
| Section 205.94 | Section | Use tax; exemptions; limitation. |
| Section 205.94a | Section | Additional exemptions. |
| Section 205.94b, 205.94c | Section | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 205.94d | Section | Exemptions; food or drink from vending machines; definitions. |
| Section 205.94e | Section | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 205.94f | Section | Computing 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 205.94g | Section | Exemption of property purchased as part of purchase or transfer of business; exceptions; definition. |
| Section 205.94h | Section | Tax inapplicable to property for use in qualified business activity. |
| Section 205.94i | Section | Exemption for drop shipments; definition. |
| Section 205.94j | Section | Exemption of motor vehicle acquired by towing company from police agency; definitions. |
| Section 205.94k | Section | Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions. |
| Section 205.94 l | Section | Storage, 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 205.94m | Section | Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined. |
| Section 205.94n | Section | Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate. |
| Section 205.94o | Section | Exemptions; limitation; industrial processing; definitions. |
| Section 205.94p | Section | Extractive operations; exemption; limitation; eligible property; definitions. |
| Section 205.94q | Section | Central office equipment or wireless equipment; presumption. |
| Section 205.94r | Section | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 205.94s | 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 205.94u | Section | Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions. |
| Section 205.94v | Section | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 205.94w | Section | Applicability of tax; exceptions; definitions. |
| Section 205.94x | Section | Tax exemption; resident tribal member. |
| Section 205.94y | Section | Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax. |
| Section 205.94z | Section | Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined. |
| Section 205.94aa | Section | Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined. |
| Section 205.94bb | Section | Applicability of tax to certain transfers. |
| Section 205.94cc | Section | Data center equipment; exemption from tax; conditions; report; definitions. |
| Section 205.94dd | Section | Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; "eligible property" and "transformational brownfield plan" defined. |
| Section 205.94ee | Section | Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax. |
| Section 205.94ff | Section | Sales of certain prosthetic devices; exemption; definitions. |
| Section 205.94ll | Section | Storage, use, or consumption of firearm safety devices; exemption; definitions. |
| Section 205.95 | Section | Registration 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 205.95a | Section | Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions. |
| Section 205.95b | 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 205.95c | Section | Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions. |
| Section 205.96 | Section | Use 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 205.96a | Section | Reepaled. 2006, Act 673, Eff. Jan. 1, 2011. |
| Section 205.96c | Section | Aviation fuel; informational report; "aviation fuel" defined. |
| Section 205.97 | Section | Liability for tax. |
| Section 205.98 | Section | Direct payment authorization. |
| Section 205.99 | Section | Personal liability of seller or certified service provider for failure to collect tax; definition. |
| Section 205.99a | Section | Bad debt deduction. |
| Section 205.100 | Section | Administration 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 | Section | Receipt and collection of local community stabilization share. |
| Section 205.101 | Section | Refund or credit for returned tangible personal property or service; written notice. |
| Section 205.101a | Section | Selling 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 205.102 | Section | Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. |
| Section 205.103 | Section | Repealed. 2016, Act 160, Eff. Sept. 7, 2016. |
| Section 205.103a | 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 205.104 | Section | Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. |
| Section 205.104a | Section | Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined. |
| Section 205.104a.amended | Section | Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined. |
| Section 205.104b | Section | Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase. |
| Section 205.104b.amended | Section | Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase. |
| Section 205.105 | Section | Failing to register; penalty. |
| Section 205.106 | Section | Seller's failure to comply with act; penalty. |
| Section 205.107 | Section | Computation of tax amount; rounding up to whole cent. |
| Section 205.108 | Section | Consumer's failure to comply with act; making false statement; penalty. |
| Section 205.109 | Section | Collection or payment of tax; benefit to state, authority, and metropolitan areas. |
| Section 205.110 | Section | Sourcing requirements. |
| Section 205.111 | Section | Deposit and disbursement of money; definitions. |