§ 205.91 Use tax act; short title
§ 205.92 Definitions; applicability to delivery and installation charges
§ 205.92b Additional definitions
§ 205.92c Definitions
§ 205.93 Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; using, storing, or consuming vehicle, ORV, manufactured housing, airc
§ 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 radiot
§ 205.93c Sale of telecommunications services; definitions
§ 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 or consumption of medical services provided under social welfare act; tax; “medical services” defined
§ 205.94 Use tax; exemptions; limitation
§ 205.94a Additional exemptions
§ 205.94d Exemptions; food or drink from vending machines; definitions
§ 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 recon
§ 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
§ 205.94s Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions
§ 205.94u Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions
§ 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 to or made structural part of qualified convention facility; “qualified convention facility” defined
§ 205.94aa Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; “mineral-producing property” and “taxpayer” defined
§ 205.94bb Applicability of tax to certain transfers
§ 205.94cc Data center equipment; exemption from tax; conditions; report; definitions
§ 205.94dd Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; “eligible property” and “transformational brownfield pl
§ 205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax
§ 205.94ff Sales of certain prosthetic devices; exemption; definitions
§ 205.94ll Storage, use, or consumption of firearm safety devices; exemption; definitions
§ 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 s
§ 205.95a Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions
§ 205.95b Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception;
§ 205.95c Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
§ 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; accrua
§ 205.96c Aviation fuel; informational report; “aviation fuel” defined
§ 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
§ 205.100a Receipt and collection of local community stabilization share
§ 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, inte
§ 205.103a Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions
§ 205.104a Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; “indirec
§ 205.104b Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase
§ 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, authority, and metropolitan areas
§ 205.110 Sourcing requirements
§ 205.111 Deposit and disbursement of money; definitions

Terms Used In Michigan Laws > Chapter 205 > Act 94 of 1937 - Use Tax Act

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amateur: means any of following:
  (i) An individual who is not competing and has never competed for a prize or who is not competing and has not competed with or against a professional for a prize. See Michigan Laws 338.3610
  • Ancillary services: means services that are associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing, directory assistance, vertical service, and voice mail services. See Michigan Laws 205.93a
  • 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.
  • 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
  • Asbestos: means a group of naturally occurring minerals that separate into fibers, including chrysotile, amosite, crocidolite, anthophyllite, tremolite, and actinolite. See Michigan Laws 338.3103
  • Asbestos abatement contractor: means a business entity that is licensed under this act and that carries on the business of asbestos abatement on the premises of another business entity and not on the asbestos abatement contractor's premises. See Michigan Laws 338.3103
  • Asbestos abatement project: means any activity involving persons working directly with the demolition, renovation, or encapsulation of friable asbestos materials. See Michigan Laws 338.3103
  • Authority: means the local community stabilization authority created under the local community stabilization authority act. See Michigan Laws 205.92c
  • 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.
  • Basic school operating mills: means school operating mills used to calculate the state portion of a local school district's foundation allowance under section 20 of the state school aid act of 1979, 1979 PA 94, MCL 388. See Michigan Laws 205.92c
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the asbestos abatement contractors licensing board created in section 201. See Michigan Laws 338.3103
  • Boxing: means the sport of attack and defense with fists, using padded gloves, in a square ring. See Michigan Laws 338.3610
  • Bundled transaction: means the purchase of 2 or more distinct and identifiable products, except real property and services to real property, where the products are sold for a single nonitemized price. See Michigan Laws 205.93a
  • 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
  • Business entity: means a person, partnership, firm, association, corporation, sole proprietorship, public or private agency, or other legal entity. See Michigan Laws 338.3103
  • Chemical dependency: means that term as defined in section 16106a of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 338.3610
  • Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone that accepts direct deposits of money to operate. See Michigan Laws 205.93a
  • Commission: means the Michigan unarmed combat commission created in section 20. See Michigan Laws 338.3610
  • Complainant: means a person that files a complaint with the department alleging that a person has violated this act or a rule promulgated or an order issued under this act. See Michigan Laws 338.3610
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Computer: 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 205.92b
  • 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 205.92b
  • Conference bridging service: means an ancillary service that links 2 or more participants of an audio or video conference call and may include the provision of a telephone number, but does not include the telecommunications services used to reach the conference bridge. See Michigan Laws 205.93a
  • Construction contractor: means a business entity that, pursuant to a contract with the owner or lessee of real property, provides an improvement to that property. See Michigan Laws 338.3103
  • Consumer: means the person who has purchased tangible personal property or services for storage, use, or other consumption in this state and includes, but is not limited to, 1 or more of the following:
  •   (i) A person acquiring tangible personal property if engaged in the business of constructing, altering, repairing, or improving the real estate of others. See Michigan Laws 205.92
  • Contest: means an individual bout between 2 boxers, 2 mixed martial artists, or 2 individuals engaged in other unarmed combat that is subject to this act. See Michigan Laws 338.3610
  • Contestant: means an individual who competes in an unarmed combat contest or event. See Michigan Laws 338.3610
  • Contract: A legal written agreement that becomes binding when signed.
  • Convert: means putting a service or tangible personal property acquired for a use exempt from the tax levied under this act at the time of acquisition to a use that is not exempt from the tax levied under this act, whether the use is in whole or in part, or permanent or not permanent. See Michigan Laws 205.92
  • 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.
  • Culpable mental state greater than negligence: means to act intentionally, knowingly, willfully, or recklessly. See Michigan Laws 333.29103
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • de minimis: means the seller's purchase price or sales price of the taxable products is 10% or less of the total purchase price or sales price of the products. See Michigan Laws 205.93a
  • Dealer: means that term as defined in section 11 of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.92
  • 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 205.92b
  • 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 205.92b
  • Demolition: means the razing or taking out of any load-supporting structural member and any related removing or stripping of friable asbestos materials. See Michigan Laws 338.3103
  • 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 205.92b
  • Department: means the department of treasury. See Michigan Laws 205.92
  • Department: means the department of agriculture and rural development. See Michigan Laws 333.29103
  • Department: means the department of consumer and industry services. See Michigan Laws 338.3103
  • Department: means the department of licensing and regulatory affairs. See Michigan Laws 338.3610
  • Diesel fuel: means that term as defined in section 2(q) of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.92
  • 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 205.92b
  • Direct mail: means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addresses on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items is 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 205.92b
  • Director: means the director of the department or his or her designee. See Michigan Laws 338.3610
  • Directory assistance: means an ancillary service of providing telephone number information or address information. See Michigan Laws 205.93a
  • 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
  • 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 205.92b
  • 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 205.92b
  • Durable medical equipment repair or replacement parts: includes all components or attachments used in conjunction with durable medical equipment. See Michigan Laws 205.92b
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Michigan Laws 205.92b
  • 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
  • Employee of the department: means an individual who is employed by the department, or a person that is under contract to the department, whose duty it is to enforce the provisions of this act or rules promulgated or orders issued under this act. See Michigan Laws 338.3610
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Event: means a program of unarmed combat that is planned for a specific date and time by a promoter and is subject to the approval of the department under this act. See Michigan Laws 338.3610
  • 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.
  • Fabricate: means to modify or prepare tangible personal property for affixation or assembly. See Michigan Laws 205.93a
  • 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.
  • Fixed wireless service: means a telecommunications service that provides radio communication between fixed points. See Michigan Laws 205.93a
  • 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 industrial hemp fund created in section 107. See Michigan Laws 333.29103
  • Fund: means the Michigan unarmed combat fund created in section 22. See Michigan Laws 338.3610
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Good moral character: means good moral character as determined and defined under 1974 PA 381, MCL 338. See Michigan Laws 338.3610
  • 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
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • 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
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • International: means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. See Michigan Laws 205.93a
  • Interstate: means a telecommunications service that originates in 1 United States state, territory, or possession and terminates in a different United States state, territory, or possession. See Michigan Laws 205.93a
  • Interstate motor carrier: means a person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province. See Michigan Laws 205.92
  • Intrastate: means a telecommunications service that originates in a United States state, territory, or possession and terminates in the same United States state, territory, or possession. See Michigan Laws 205.93a
  • 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.
  • 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 205.92b
  • 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 an authorization issued by the department upon recommendation by the board for demolition, renovation, encapsulation, or removal of asbestos. See Michigan Laws 338.3103
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Local community stabilization share: means the local community stabilization share tax described in section 3(5), authorized by the amendatory act that added this section, and included in the specific tax levied under section 3(1). See Michigan Laws 205.92c
  • 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 333.29103
  • Manufacture: means to convert or condition tangible personal property by changing the form, composition, quality, combination, or character of the property. See Michigan Laws 205.93a
  • Manufacturer: means a person who manufactures, fabricates, or assembles tangible personal property. See Michigan Laws 205.93a
  • Matchmaker: means an individual who is responsible for arranging individual contests of unarmed combat. See Michigan Laws 338.3610
  • Minority leader: See Floor Leaders
  • Mixed martial arts: means a form of combat, either amateur or professional, that involves the use of a combination of techniques from different disciplines of the martial arts, including grappling, kicking, and striking, subject to the limitations contained in this act and rules promulgated under this act. See Michigan Laws 338.3610
  • 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 205.92b
  • month: 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
  • motel: means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, nudist camps, apartment hotels, resort lodges and cabins, camps operated by other than nonprofit organizations but not including those licensed under 1973 PA 116, MCL 722. See Michigan Laws 205.93a
  • Neutral party: means a business entity that is not part of the asbestos abatement contractor's primary or secondary family and is not legally associated to any business operated by the asbestos abatement contractor. See Michigan Laws 338.3103
  • New motor vehicle: means that term as defined in section 33a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.92
  • 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.
  • Paging service: means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers, which may include messages or sounds. See Michigan Laws 205.93a
  • Participant: means a referee, judge, matchmaker, timekeeper, contestant, or promoter. See Michigan Laws 338.3611
  • 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.
  • Pay telephone service: means a telecommunications service provided through any pay telephone. See Michigan Laws 205.93a
  • Person: means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether or not organized for profit, 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 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 205.92
  • Person: means an individual, partnership, corporation, association, college or university, or other legal entity. See Michigan Laws 333.29103
  • Person: means any of the following:
  •   (i) An individual, corporation, limited liability company, partnership, association, or other legal entity. See Michigan Laws 338.3611
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Personal property: All property that is not real property.
  • Personal property growth factor: means the average annual growth rate for industrial and commercial personal property taxable value from 1996 through 2012 rounded up to the nearest tenth of a percent, which is 1. See Michigan Laws 205.92c
  • Physician: means that term as defined in section 17001 or 17501 of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 338.3611
  • Prepaid calling service: means the right to access exclusively telecommunications services that must be paid for in advance and that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars that decline with use in a known amount. See Michigan Laws 205.93a
  • 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 205.92b
  • 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 205.92b
  • price: means the total amount of consideration paid by the consumer to the seller, 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 use tax. See Michigan Laws 205.92
  • Private communications service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which that channel or group of channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of that channel or group of channels. See Michigan Laws 205.93a
  • Prize: means currency or any other valuable compensation or reward offered or given to a contestant. See Michigan Laws 338.3611
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Professional: means an individual who is competing or has competed in unarmed combat for a prize. See Michigan Laws 338.3611
  • Program: means the industrial hemp program established by this act. See Michigan Laws 333.29103
  • Promoter: means a person that produces or stages, in whole or in part, an unarmed combat contest or event. See Michigan Laws 338.3611
  • 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 205.92b
  • Purchase: means to acquire for a consideration, whether the acquisition is effected by a transfer of title, of possession, or of both, or a license to use or consume; whether the transfer is absolute or conditional, and by whatever means the transfer is effected; and whether consideration is a price or rental in money, or by way of exchange or barter. See Michigan Laws 205.92
  • Purchase price: means the price paid by the seller for the property. See Michigan Laws 205.93a
  • Purse: means a prize or any other remuneration offered to contestants to compete in a contest or event. See Michigan Laws 338.3611
  • Qualified commercial motor vehicle: means that term as defined in section 1(l), (m), and (n) of the motor carrier fuel tax act, 1980 PA 119, MCL 207. See Michigan Laws 205.92
  • 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 205.92
  • Removal: means the taking out or stripping of asbestos from an existing structure. See Michigan Laws 338.3103
  • Renovation: means the removal or stripping of friable asbestos materials used on any pipe, duct, boiler, tank, reactor, turbine, furnace, or structural member. See Michigan Laws 338.3103
  • Respondent: means a licensee or other person against which a complaint is filed under this act. See Michigan Laws 338.3611
  • restaurant: means a food service establishment defined and licensed under the food law of 2000, 2000 PA 92, MCL 289. See Michigan Laws 205.93a
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Rule: means a rule promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 338.3611
  • Sale: means a transaction by which tangible personal property or services are purchased or rented for storage, use, or other consumption in this state. See Michigan Laws 205.92
  • Sales price: means that term as defined in section 1 of the general sales tax act, 1933 PA 167, MCL 205. See Michigan Laws 205.93a
  • 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
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Settlement: means an agreement, stipulation, consent order, waiver, default, or other method of settlement of a complaint that is agreed to by the parties and the department. See Michigan Laws 338.3611
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • 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
  • State share: means the state share tax described in section 3(5) and included in the specific tax levied under section 3(1). See Michigan Laws 205.92c
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Storage: means a keeping or retention of property in this state for any purpose after the property loses its interstate character. See Michigan Laws 205.92
  • Structural member: means any load-supporting member, including, but not limited to, beams and load-supporting walls, or any nonsupporting member, including, but not limited to, ceilings and nonload-supporting walls. See Michigan Laws 338.3103
  • Subpoena: A command to a witness to appear and give testimony.
  • Substance abuse: means that term as defined in section 16106a of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 338.3611
  • Tangible 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 205.92
  • Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.92
  • Telecommunications nonrecurring charges: means an amount billed for the installation, connection, change, or initiation of telecommunications service received by the customer. See Michigan Laws 205.93a
  • Telecommunications service: means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, including a transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether that service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Michigan Laws 205.93a
  • Testify: Answer questions in court.
  • 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, pillowcases, tablecloths, napkins, aprons, linens, floor mops, floor mats, and thread. See Michigan Laws 205.92
  • 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
  • Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Michigan Laws 205.92b
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Training center: means an institution that is formed or operated principally to provide instruction in boxing, mixed martial arts, or other sports. See Michigan Laws 338.3611
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • Unarmed combat: means any of the following:
  •   (i) Professional boxing. See Michigan Laws 338.3611
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • USDA: means the United States Department of Agriculture. See Michigan Laws 333.29103
  • 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
  • Utility: means either of the following:
  •   (i) A person regulated by the Michigan public service commission as a utility. See Michigan Laws 205.92
  • Value-added nonvoice data service: means a telecommunications service in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing. See Michigan Laws 205.93a
  • Venue: The geographical location in which a case is tried.
  • Vertical service: means an ancillary service that is offered in connection with 1 or more telecommunications services that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Michigan Laws 205.93a
  • Voice mail service: means an ancillary service that enables the customer to store, send, or receive recorded messages, but does not include any vertical services that the customer may be required to have in order to utilize the voice mail service. See Michigan Laws 205.93a
  • Watercraft dealer: means a dealer as that term is defined in section 80102 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 205.92