| § 205.91 |
Use tax act; short title |
| § 205.92 |
Definitions |
| § 205.92b |
Additional definitions |
| § 205.93 |
Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; collection; price tax base; exemptions; services, information, or records; applicability |
| § 205.93a |
Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions |
| § 205.93b |
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 |
| § 205.93c |
Sale of telecommunications services; definitions |
| § 205.93d |
Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007 |
| § 205.93e |
Persons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited |
| § 205.93f |
Use and consumption of medical services provided under certain sections of the social welfare act; tax |
| § 205.94 |
Exemptions |
| § 205.94a |
Additional exemptions |
| § 205.94b, 205.94c |
Repealed. 2004, Act 172, Eff. Sept. 1, 2004 |
| § 205.94d |
Exemptions; food or drink from vending machines; “food and food ingredients,” “prepared food,” and “prepared food intended for immediate consumption” defined |
| § 205.94e |
Repealed. 2004, Act 172, Eff. Sept. 1, 2004 |
| § 205.94f |
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 us |
| § 205.94g |
Exemption of property purchased as part of purchase or transfer of business; exceptions; definition |
| § 205.94h |
Tax inapplicable to property for use in qualified business activity |
| § 205.94i |
Exemption for drop shipments; definition |
| § 205.94j |
Exemption of motor vehicle acquired by towing company from police agency; definitions |
| § 205.94k |
Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions |
| § 205.94l |
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 |
| § 205.94m |
Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined |
| § 205.94n |
Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate |
| § 205.94o |
Exemptions; limitation; industrial processing; definitions |
| § 205.94p |
Extractive operations; exemption; limitation; eligible property; definitions |
| § 205.94q |
Central office equipment or wireless equipment; presumption |
| § 205.94r |
Repealed. 2004, Act 172, Eff. Sept. 1, 2004 |
| § 205.94s |
Construction or improvement of property of nonprofit hospital or housing; “affixed to and made a structural part of” defined; exemption not granted; definitions |
| § 205.94u |
Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions |
| § 205.94v |
Repealed. 2004, Act 172, Eff. Sept. 1, 2004 |
| § 205.94w |
Applicability of tax; exceptions; definitions |
| § 205.94x |
Tax exemption; resident tribal member |
| § 205.94y |
Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax |
| § 205.94z |
Certain property affixed or structural part of qualified convention facility; exception |
| § 205.95 |
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 |
| § 205.96 |
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 |
| § 205.96a |
Organizing entity of qualified athletic event; tax exemption; criteria; definition; repeal |
| § 205.97 |
Liability for tax |
| § 205.98 |
Direct payment authorization |
| § 205.99 |
Personal liability of seller or certified service provider for failure to collect tax; definition |
| § 205.99a |
Bad debt deduction |
| § 205.100 |
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 |
| § 205.101 |
Refund or credit for returned tangible personal property or service; written notice |
| § 205.101a |
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 |
| § 205.102 |
Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009 |
| § 205.103 |
Exemption form |
| § 205.104 |
Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009 |
| § 205.104a |
Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; blanket exemption |
| § 205.104b |
Exemption claimed by purchaser |
| § 205.105 |
Failing to register; penalty |
| § 205.106 |
Seller’s failure to comply with act; penalty |
| § 205.107 |
Computation of tax amount; rounding up to whole cent |
| § 205.108 |
Consumer’s failure to comply with act; making false statement; penalty |
| § 205.109 |
Collection or payment of tax; benefit to state |
| § 205.110 |
Sourcing requirements |
| § 205.111 |
Deposit and disbursement of money |
