Michigan Laws 205.813 – Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation
Current as of: 2023 | Check for updates
|
Other versions
(1) A state delegation of 4 representatives from this state shall be appointed to the board on July 1, 2004 according to the following:
(a) A member or former member of the senate or an employee of the senate or the senate fiscal agency appointed jointly by the majority and minority leaders of the senate for a term of 2-1/2 years.
Terms Used In Michigan Laws 205.813
- Agreement: means the streamlined sales and use tax agreement. See Michigan Laws 205.803
- Board: means the governing board under the agreement. See Michigan Laws 205.803
- Certified automated system: means computer software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Michigan Laws 205.803
- Certified service provider: means an agent certified under the agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. See Michigan Laws 205.803
- Department: means the department of treasury. See Michigan Laws 205.803
- in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
- Minority leader: See Floor Leaders
- Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Michigan Laws 205.803
- Sales tax: means the tax levied under the general sales tax act. See Michigan Laws 205.803
- State: means any state of the United States or the District of Columbia. See Michigan Laws 205.803
- Use tax: means the tax levied under the use tax act. See Michigan Laws 205.803
- Use tax act: means 1937 PA 94, MCL 205. See Michigan Laws 205.803
(b) A member or former member of the house of representatives or an employee of the house of representatives or the house fiscal agency appointed jointly by the speaker and minority leader of the house of representatives for a term of 1-1/2 years.
(c) The state treasurer or his or her designee for a term of 2-1/2 years.
(d) The governor or his or her designee for a term of 1-1/2 years.
(2) At the end of each initial appointment, a member shall be appointed every 2 years for a 2-year term as follows:
(a) A member or former member of the senate or an employee of the senate or the senate fiscal agency appointed jointly by the majority and minority leaders of the senate.
(b) A member or former member of the house of representatives or an employee of the house of representatives or the house fiscal agency appointed jointly by the speaker and minority leader of the house of representatives.
(c) The state treasurer or his or her designee.
(d) The governor or his or her designee.
(3) The state delegation may represent this state in all meetings of the board. The state delegation shall vote on behalf of this state and represent the position of this state in all of the following coming before the board:
(a) Certify a person as a certified service provider.
(b) Certify a software program as a certified automated system.
(c) Establish 1 or more sales or use tax performance standards for multistate sellers that meet eligibility criteria set by the board and that have developed a proprietary system to determine the amount of sales and use tax due on transactions.
(d) Participate in the issue resolution process.
(e) Participate in determining the compliance of petitioning states.
(f) Any other actions necessary and proper to fulfill the purposes of the agreement.
(4) The state delegation shall report quarterly in writing to the committees responsible for reviewing tax issues in the senate and the house of representatives on the board’s activities and shall recommend what state statutes are required to be amended to be substantially in compliance with the agreement. The report shall be posted on the department‘s website.
(5) The taxes imposed under the sales tax act and the use tax act shall be administered by the department under the provisions of those acts, 1941 PA 122, MCL 205.1 to 205.31, and this act.
(6) The state delegation may also participate as a member of the streamlined sales and use tax implementing states in all matters.