§ 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Repealed. 2004, Act 173, Eff.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Repealed. 2004, Act 173, Eff.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 |