Michigan Laws 207.1073 – Permissive supplier
Current as of: 2023 | Check for updates
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(1) A person shall not operate as a permissive supplier unless licensed under this act as a permissive supplier.
(2) A person who desires to collect the tax imposed by this act as a supplier and who otherwise qualifies as a permissive supplier shall apply for a permissive supplier’s license pursuant to section 53.
Terms Used In Michigan Laws 207.1073
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state but who does meet both of the following requirements:
(i) Is a position holder in a federally registered terminal located outside of this state, or a person who acquires from a position holder motor fuel in an out-of-state terminal in a transaction that otherwise qualifies as a 2-party exchange under this act. See Michigan Laws 207.1004Person: means and includes an individual, cooperative, partnership, firm, association, limited liability company, limited liability partnership, joint stock company, syndicate, and corporation, both private and municipal, and any receiver, trustee, conservator, or any other officer having jurisdiction and control of property by law or by appointment of a court other than units of government. See Michigan Laws 207.1004 state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
(3) The fee for a permissive supplier’s license is $50.00.
(4) Application for or possession of a permissive supplier’s license does not itself subject the applicant or licensee to the jurisdiction of this state for any other purpose than administration and enforcement of this act.