Michigan Laws > Chapter 205 > Act 167 of 1933 – General Sales Tax Act
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Terms Used In Michigan Laws > Chapter 205 > Act 167 of 1933 - General Sales Tax Act
- Affiliate: means any person that controls, is controlled by, or is under common control with; is in a partnership or joint venture relationship with; or is a co-shareholder of a corporation, a co-member of a limited liability company, or a co-partner in a limited liability partnership with a licensee or applicant. See Michigan Laws 333.27102
- Allegation: something that someone says happened.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Applicant: means a person who applies for a state operating license. See Michigan Laws 333.27102
- Applicant: means a person that submits an application for a registration. See Michigan Laws 333.29103
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Arrest: Taking physical custody of a person by lawful authority.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Board: means the marijuana regulatory agency. See Michigan Laws 333.27102
- Business: includes an activity engaged in by a person or caused to be engaged in by that person with the object of gain, benefit, or advantage, either direct or indirect. See Michigan Laws 205.51
- Cannabis: means the plant Cannabis sativa L. See Michigan Laws 333.29103
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Compliance monitoring testing facility: means a laboratory that meets both of the following requirements:
(i) Is registered with the DEA to conduct chemical analysis of controlled substances under 21 C. See Michigan Laws 333.29103Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Michigan Laws 205.51a Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Michigan Laws 205.51a Contract: A legal written agreement that becomes binding when signed. Controlled substance felony: means a felony violation of the laws of any state having to do with controlled substances or a felony violation of federal law having to do with controlled substances. See Michigan Laws 333.29103 Conviction: A judgement of guilt against a criminal defendant. Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. Credit bureau: An agency that collects individual credit information and sells it for a fee to creditors so they can make a decision on granting loans. Typical clients include banks, mortgage lenders, credit card companies, and other financing companies. (Also commonly referred to as consumer-reporting agency or credit-reporting agency.) Source: OCC Criminal history record information: means that term as defined in section 1a of 1925 PA 289, MCL 28. See Michigan Laws 333.29103 Criminal history report: means a report that meets all of the following requirements:
(i) Is prepared by the United States Federal Bureau of Investigation or another authority approved by the department. See Michigan Laws 333.29103Cutting: means a section of a lead stem or root stock that is used for vegetative asexual propagation. See Michigan Laws 333.27102 DEA: means the United States Drug Enforcement Administration. See Michigan Laws 333.29103 Dealer: means that term as defined in section 11 of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.51 Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime. Delivered electronically: means delivered from the seller to the purchaser by means other than tangible storage media. See Michigan Laws 205.51a Delivery charges: means charges by the seller for preparation and delivery to a location designated by the purchaser of tangible personal property or services. See Michigan Laws 205.51a Dental prosthesis: means a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate. See Michigan Laws 205.51a Department: means the department of treasury. See Michigan Laws 205.51 Department: means the department of licensing and regulatory affairs. See Michigan Laws 333.27102 Department: means the department of agriculture and rural development. See Michigan Laws 333.29103 Designated sampling agent: means a federal, state, or local law enforcement agent authorized by the department to collect official samples under section 401. See Michigan Laws 333.29103 Dietary supplement: means any product, other than tobacco, intended to supplement the diet that is all of the following:
(i) Required to be labeled as a dietary supplement identifiable by the "supplement facts" box found on the label as required by 21 C. See Michigan Laws 205.51aDirect mail: means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items are not billed directly to the recipients, including tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material, but not including multiple items of printed material delivered to a single address. See Michigan Laws 205.51a Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Dispose: means an activity that transitions industrial hemp into a nonretrievable or noningestible form of industrial hemp under section 407. See Michigan Laws 333.29103 Docket: A log containing brief entries of court proceedings. Drug: means a compound, substance, or preparation, or any component of a compound, substance, or preparation, other than food or food ingredients, dietary supplements, or alcoholic beverages, intended for human use that is 1 or more of the following:
(i) Recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, or in any of their supplements. See Michigan Laws 205.51aDry weight basis: means the ratio of the amount of moisture in cannabis to the amount of solid in cannabis. See Michigan Laws 333.29103 Durable medical equipment: means equipment for home use, other than mobility enhancing equipment, dispensed pursuant to a prescription, including durable medical equipment repair or replacement parts, that does all of the following:
(i) Can withstand repeated use. See Michigan Laws 205.51aDurable medical equipment repair or replacement parts: includes all components or attachments used in conjunction with durable medical equipment. See Michigan Laws 205.51a Dwelling: means a house, building, tent, trailer, vehicle, or other shelter that is occupied in whole or in part as a home, residence, living place, or sleeping place for 1 or more individuals either permanently or transiently, or any portion thereof. See Michigan Laws 333.29103 Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Michigan Laws 205.51a Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC firearm: except as otherwise specifically defined in statute, includes any weapon which will, is designed to, or may readily be converted to expel a projectile by action of an explosive. See Michigan Laws 8.3t Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006. Fraud: Intentional deception resulting in injury to another. Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC Fund: means the children's hospital of Michigan fund created in section 15. See Michigan Laws 333.26543 Fund: means the industrial hemp fund created in section 107. See Michigan Laws 333.29103 Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value. Good standing: means all fees or fines owed under this act are paid and there are no outstanding fees or fines owed to the department. See Michigan Laws 333.29103 GPS coordinates: means latitude and longitude coordinates derived from a global positioning system that are taken from a central point within a growing area or structure and that include decimal degrees to 6 places after the decimal. See Michigan Laws 333.29103 Gross proceeds: means sales price. See Michigan Laws 205.51 Grower: means a licensee that is a commercial entity located in this state that cultivates, dries, trims, or cures and packages marihuana for sale to a processor, provisioning center, or another grower. See Michigan Laws 333.27102 Grower: means a person that is required to be registered under section 201. See Michigan Laws 333.29103 Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs. 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 Industrial hemp: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.27102 Industrial hemp: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.29103 Industrial hemp plan: means the plan created under section 105. See Michigan Laws 333.29103 Industrial hemp research and development act: means the industrial hemp research and development act, 2014 PA 547, MCL 286. See Michigan Laws 333.27102 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. Key participant: means a person that has a direct or indirect financial interest in the person or business producing hemp or a person in a corporate entity at an executive level that is regularly responsible for decision making impacting the growing of industrial hemp. See Michigan Laws 333.29103 Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Lease or rental: means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. See Michigan Laws 205.51a Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. license: means a license that is issued under this act that allows the licensee to operate as 1 of the following, specified in the license:
(i) A grower. See Michigan Laws 333.27102Licensee: means a person holding a state operating license. See Michigan Laws 333.27102 Lien: A claim against real or personal property in satisfaction of a debt. Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants. Lot: means either of the following:
(i) A contiguous area in a field, greenhouse, or other indoor growing area that contains the same variety or strain of cannabis throughout. See Michigan Laws 333.29103Marihuana: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.27102 Marihuana: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.29103 Marihuana facility: means a location at which a licensee is licensed to operate under this act. See Michigan Laws 333.27102 Marihuana plant: means any plant of the species Cannabis sativa L. See Michigan Laws 333.27102 Marihuana tracking act: means the marihuana tracking act, 2016 PA 282, MCL 333. See Michigan Laws 333.27102 Marihuana-infused product: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.27102 Marijuana regulatory agency: means the marijuana regulatory agency created under Executive Reorganization Order No. See Michigan Laws 333.27102 Measurement of uncertainty: means the parameter associated with the result of a measurement that characterizes the dispersion of the values that could reasonably be attributed to the particular quantity subject to the measurement. See Michigan Laws 333.29103 Michigan medical marihuana act: means the Michigan Medical Marihuana Act, 2008 IL 1, MCL 333. See Michigan Laws 333.27102 Minority leader: See Floor Leaders Mobility enhancing equipment: means equipment, other than durable medical equipment or a motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer, dispensed pursuant to a prescription, including repair or replacement parts for that equipment, that is all of the following:
(i) Primarily and customarily used to provide or increase the ability to move from 1 place to another and is appropriate for use at home or on a motor vehicle. See Michigan Laws 205.51amonth: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j Municipality: means a city, township, or village. See Michigan Laws 333.27102 National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC New motor vehicle: means that term as defined in section 33a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.51 Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose. Noncompliant industrial hemp: means industrial hemp that is not in compliance with this act or the rules promulgated under this act. See Michigan Laws 333.29103 Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Official hemp sample: means a sample of an industrial hemp lot that is collected by a designated sampling agent under section 401 in accordance with department sampling protocols and is tested by a regulatory testing facility. See Michigan Laws 333.29103 Oversight: Committee review of the activities of a Federal agency or program. Paraphernalia: means any equipment, product, or material of any kind that is designed for or used in growing, cultivating, producing, manufacturing, compounding, converting, storing, processing, preparing, transporting, injecting, smoking, ingesting, inhaling, or otherwise introducing into the human body, marihuana. See Michigan Laws 333.27102 Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Person: means an individual, corporation, limited liability company, partnership, limited partnership, limited liability partnership, limited liability limited partnership, trust, or other legal entity. See Michigan Laws 333.27102 Person: means an individual, partnership, corporation, association, college or university, or other legal entity. See Michigan Laws 333.29103 Person: means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether organized for profit or not, company, limited liability company, estate, trust, receiver, trustee, syndicate, the United States, this state, county, or any other group or combination acting as a unit, and includes the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. See Michigan Laws 205.51 Personal property: All property that is not real property. Plant: means any living organism that produces its own food through photosynthesis and has observable root formation or is in growth material. See Michigan Laws 333.27102 Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court. Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way. Prescription: means an order, formula, or recipe, issued in any form of oral, written, electronic, or other means of transmission by a licensed physician or other health professional as defined in section 3501 of the insurance code of 1956, 1956 PA 218, MCL 500. See Michigan Laws 205.51a Prewritten computer software: means computer software, including prewritten upgrades, that is delivered by any means and that is not designed and developed by the author or other creator to the specifications of a specific purchaser. See Michigan Laws 205.51a Processor: means a licensee that is a commercial entity located in this state that purchases marihuana from a grower and that extracts resin from the marihuana or creates a marihuana-infused product for sale and transfer in packaged form to a provisioning center or another processor. See Michigan Laws 333.27102 Program: means the industrial hemp program established by this act. See Michigan Laws 333.29103 Prosthetic device: means , except as provided in section 4ff, a replacement, corrective, or supportive device, other than contact lenses and dental prosthesis, dispensed pursuant to a prescription, including repair or replacement parts for that device, worn on or in the body to do 1 or more of the following:
(i) Artificially replace a missing portion of the body. See Michigan Laws 205.51aProvisioning center: means a licensee that is a commercial entity located in this state that purchases marihuana from a grower or processor and sells, supplies, or provides marihuana to registered qualifying patients, directly or through the patients' registered primary caregivers. See Michigan Laws 333.27102 Quorum: The number of legislators that must be present to do business. Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Recreational vehicle: means that term as defined in section 49a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.51 Registered primary caregiver: means a primary caregiver who has been issued a current registry identification card under the Michigan Medical Marihuana Act. See Michigan Laws 333.27102 Registered qualifying patient: means a qualifying patient who has been issued a current registry identification card under the Michigan Medical Marihuana Act or a visiting qualifying patient as that term is defined in section 3 of the Michigan Medical Marihuana Act, MCL 333. See Michigan Laws 333.27102 Registration: means a grower registration granted under this act. See Michigan Laws 333.29103 Registry identification card: means that term as defined in section 3 of the Michigan Medical Marihuana Act, MCL 333. See Michigan Laws 333.27102 Regulatory testing facility: means a laboratory that meets all of the following requirements:
(i) Is registered with the DEA. See Michigan Laws 333.29103Remediate: means an activity that transitions noncompliant industrial hemp into industrial hemp that is in compliance with this act and the rules promulgated under this act under section 407. See Michigan Laws 333.29103 retail sale: means a sale, lease, or rental of tangible personal property for any purpose other than for resale, sublease, or subrent. See Michigan Laws 205.51 Rules: means rules promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 333.27102 Safety compliance facility: means a licensee that is a commercial entity that takes marihuana from a marihuana facility or receives marihuana from a registered primary caregiver, tests the marihuana for contaminants and for tetrahydrocannabinol and other cannabinoids, returns the test results, and may return the marihuana to the marihuana facility. See Michigan Laws 333.27102 Sales price: means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, and applies to the measure subject to sales tax. See Michigan Laws 205.51 Secure transporter: means a licensee that is a commercial entity located in this state that stores marihuana and transports marihuana between marihuana facilities for a fee. See Michigan Laws 333.27102 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 Statute: A law passed by a legislature. Statute of limitations: A law that sets the time within which parties must take action to enforce their rights. system: means an internet-based, statewide database established, implemented, and maintained by the department under the marihuana tracking act, that is available to licensees, law enforcement agencies, and authorized state departments and agencies on a 24-hour basis for all of the following:
(i) Verifying registry identification cards. See Michigan Laws 333.27102Tangible personal property: means personal property that can be seen, weighed, measured, felt, or touched or that is in any other manner perceptible to the senses and includes electricity, water, gas, steam, and prewritten computer software. See Michigan Laws 205.51a Tax: includes a tax, interest, or penalty levied under this act. See Michigan Laws 205.51 Taxpayer: means a person subject to a tax under this act. See Michigan Laws 205.51 Testimony: Evidence presented orally by witnesses during trials or before grand juries. Textiles: means goods that are made of or incorporate woven or nonwoven fabric, including, but not limited to, clothing, shoes, hats, gloves, handkerchiefs, curtains, towels, sheets, pillows, pillow cases, tablecloths, napkins, aprons, linens, floor mops, floor mats, and thread. See Michigan Laws 205.51 THC: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.29103 Tissue culture: means a marihuana plant cell, cutting, tissue, or organ, that is kept under a sterile condition on a nutrient culture medium of known composition and that does not have visible root formation. See Michigan Laws 333.27102 Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Michigan Laws 205.51a Trustee: A person or institution holding and administering property in trust. United States: shall be construed to include the district and territories. See Michigan Laws 8.3o Unofficial hemp sample: means a sample of industrial hemp collected by a grower for routine compliance monitoring testing throughout the growing season for testing by a compliance monitoring testing facility. See Michigan Laws 333.29103 Usable marihuana: means the dried leaves, flowers, plant resin, or extract of the marihuana plant, but does not include the seeds, stalks, and roots of the plant. See Michigan Laws 333.27102 USDA: means the United States Department of Agriculture. See Michigan Laws 333.29103 Utility: means either of the following:
(i) A person regulated by the Michigan public service commission as a utility. See Michigan Laws 205.51Variety: means a subdivision of a species that has the following characteristics:
(i) The subdivision is uniform, in the sense that variations between the subdivision and other subdivisions in essential and distinctive characteristics are describable. See Michigan Laws 333.29103Viable seed: means seed that has a germination rate of greater than 0. See Michigan Laws 333.29103