§ 205.51 Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices
§ 205.51a Additional definitions
§ 205.52 Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption
§ 205.52a Reduction of tax on vehicle for which special registration secured; limitation; certification
§ 205.53 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 subj
§ 205.54 Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
§ 205.54a Sales exempt from tax; limitation
§ 205.54b Deductible sales of gasoline; statement of transferee
§ 205.54c Repealed. 2004, Act 173, Eff. Sept. 1, 2004
§ 205.54d Additional sales excluded from tax
§ 205.54e Sales of vehicles to members of armed forces
§ 205.54f Commissions paid to entities exempt under MCL 205.54a; exemptions
§ 205.54g Sales exempt from tax; tax on sale of food or drink from vending machine; definitions
§ 205.54h Exemptions
§ 205.54i 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 agr
§ 205.54j Sale of tangible personal property for use in qualified business activity of purchaser; definition
§ 205.54k Drop shipment; definition
§ 205.54l Repealed. 2004, Act 173, Eff. Sept. 1, 2004
§ 205.54m Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
§ 205.54n Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate
§ 205.54o School, church, hospital, parent cooperative preschool, or nonprofit organization; sales of tangible personal property for fund-raising purposes; exemption; “school” defined
§ 205.54p Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined
§ 205.54q Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation
§ 205.54r Qualified truck, trailer, or rolling stock; exemption; definitions
§ 205.54s Sale of investment coins and bullion; exemptions; definitions
§ 205.54t Industrial processing equipment; exemptions; definitions
§ 205.54u Extractive operation; exemptions; definition
§ 205.54v Central office equipment or wireless equipment; presumption
§ 205.54w Nonprofit hospital or nonprofit hospital or housing; exemption in business of constructing, altering, repairing, or improving property; exemption; definitions
§ 205.54x Sales to domestic air carrier; tax exemption; definitions
§ 205.54y Industrial processing; exemption; limitation
§ 205.54z Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999
§ 205.54aa Tax exemption; resident tribal member
§ 205.54bb Sale of eligible automobile to qualified recipient; exemption; definitions
§ 205.54cc Motion picture production company; tax credit
§ 205.55 Additional tax
§ 205.55a Repealed. 2004, Act 173, Eff. Sept. 1, 2004
§ 205.55b Qualified athletic event; tax exemption; definition; repeal
§ 205.56 Sales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; remittance; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materia
§ 205.56a Prepayment of tax by purchaser or receiver of gasoline; rate of prepayment; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; defini
§ 205.56b Returned goods or motor vehicle; tax credit
§ 205.57-205.57b Repealed. 2004, Act 173, Eff. Sept. 1, 2004
§ 205.58 Consolidated returns
§ 205.59 Administration of tax; conflicting provisions; rules
§ 205.60 Refund by taxpayer for returned property; written notice; refund under MCL 445.360a
§ 205.61 Motor vehicle used as partial payment; value
§ 205.62 Information 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
§ 205.63, 205.64 Repealed. 1980, Act 164, Eff. Sept. 17, 1980
§ 205.65 Certificate of dissolution or withdrawal
§ 205.66 Injunction for failure to pay tax or obtain license
§ 205.66a Duty of assessing officers
§ 205.67 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009
§ 205.68 Annual 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
§ 205.69 Sourcing sale at retail or lease or rental property
§ 205.70 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009
§ 205.71 Purchaser of direct mail; exemption form or delivery information
§ 205.72 Repealed. 1980, Act 164, Eff. Sept. 17, 1980
§ 205.73 Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act
§ 205.74 Repealed. 1980, Act 164, Eff. Sept. 17, 1980
§ 205.75 Disposition of money received and collected
§ 205.76 Repealed. 1949, Act 272, Eff. July 1, 1949
§ 205.78 Short title; general sales tax act