(1) If a seller or certified service provider who is required or authorized to collect the tax fails to do so, the seller or certified service provider is liable personally for the amount the seller or certified service provider failed to collect together with penalty and interest on the tax. In that case, the department has the power to make an assessment against the seller or certified service provider, based upon any information in or that comes into the department’s possession. The department shall give to the seller or certified service provider written notice of the assessment. The notice may be served upon the seller or certified service provider personally or by registered mail, addressed to the last known or business address.
  (2) As used in this section, “certified service provider” means that term as defined in section 3 of the streamlined sales and use tax administration act.

Terms Used In Michigan Laws 205.99

  • Business: means all activities engaged in by a person or caused to be engaged in by a person with the object of gain, benefit, or advantage, either direct or indirect. See Michigan Laws 205.92
  • Department: means the department of treasury. See Michigan Laws 205.92
  • Seller: means the person from whom a purchase is made and includes every person selling tangible personal property or services for storage, use, or other consumption in this state. See Michigan Laws 205.92
  • Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.92
  • Use: means the exercise of a right or power over tangible personal property incident to the ownership of that property including transfer of the property in a transaction where possession is given. See Michigan Laws 205.92
  Previous section
Next section  
 Act 94 of 1937 Contents