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Michigan Laws > Chapter 205 > Act 167 of 1933 - General Sales Tax Act

Michigan Laws > Chapter 205 > Act 167 of 1933


Current as of: 2013
§ 205.51Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices
§ 205.51aAdditional definitions
§ 205.52Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption
§ 205.52aReduction of tax on vehicle for which special registration secured; limitation; certification
§ 205.53License 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 subj
§ 205.54Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
§ 205.54aSales exempt from tax; limitation
§ 205.54bDeductible sales of gasoline; statement of transferee
§ 205.54dAdditional sales excluded from tax
§ 205.54eSales of vehicles to members of armed forces
§ 205.54fCommissions paid to entities exempt under MCL 205.54a; exemptions
§ 205.54gSales exempt from tax; tax on sale of food or drink from vending machine; definitions
§ 205.54hExemptions
§ 205.54iBad 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 agr
§ 205.54jSale of tangible personal property for use in qualified business activity of purchaser; definition
§ 205.54kDrop shipment; definition
§ 205.54mSale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
§ 205.54nSale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate
§ 205.54oSchool, church, hospital, parent cooperative preschool, or nonprofit organization; sales of tangible personal property for fund-raising purposes; exemption;
§ 205.54pProperty offered to or made structural part of sanctuary; exemption;
§ 205.54qSales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation
§ 205.54rQualified truck, trailer, or rolling stock; exemption; definitions
§ 205.54sSale of investment coins and bullion; exemptions; definitions
§ 205.54tIndustrial processing equipment; exemptions; definitions
§ 205.54uExtractive operation; exemptions; definition
§ 205.54vCentral office equipment or wireless equipment; presumption
§ 205.54wNonprofit hospital or nonprofit hospital or housing; exemption in business of constructing, altering, repairing, or improving property; exemption; definitions
§ 205.54xSales to domestic air carrier; tax exemption; definitions
§ 205.54yIndustrial processing; exemption; limitation
§ 205.54zConstruction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999
§ 205.54aaTax exemption; resident tribal member
§ 205.54bbSale of eligible automobile to qualified recipient; exemption; definitions
§ 205.54ddSale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined
§ 205.55Additional tax
§ 205.56Sales and gross proceeds tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; remittance beginning January 1, 2014; accrual of tax to state; filing returns and payment of tax for ot
§ 205.56aPrepayment 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; liabil
§ 205.56bReturned goods or motor vehicle; tax credit
§ 205.58Consolidated returns
§ 205.59Administration of tax; conflicting provisions; rules
§ 205.60Refund by taxpayer for returned property; written notice; refund under MCL 445.360a
§ 205.61Motor vehicle used as partial payment; value
§ 205.62Information 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; "ce
§ 205.65Certificate of dissolution or withdrawal
§ 205.66Injunction for failure to pay tax or obtain license
§ 205.66aDuty of assessing officers
§ 205.68Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; burden of proof on taxpayer; exemption claim; blanket exemption claim
§ 205.69Sourcing sale at retail or lease or rental property
§ 205.71Purchaser of direct mail; exemption form or delivery information
§ 205.73Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act
§ 205.75Disposition of money received and collected
§ 205.78Short title; general sales tax act

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Questions & Answers: Sales Tax

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