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Public Act Number: 173
Public Act Year: 2004
Document Type(s): MCLs
(35 results found)
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Document Type Description
Section 205.51 Section Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices; applicability to delivery and installation charges.
Section 205.51a Section Additional definitions.
Section 205.52 Section Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.
Section 205.52a Section Reduction of tax on vehicle for which special registration secured; limitation; certification.
Section 205.53 Section License required to engage in business for which privilege tax imposed; bond or deposit; renewal; exemptions; suspension and restoration of license; violation as misdemeanor; penalty; registration under streamlined sales and use tax agreement; person subject to tobacco products tax act; affirmative defense.
Section 205.54 Section Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.
Section 205.54a Section Sales tax; exemptions; limitation.
Section 205.54d Section Additional sales excluded from tax.
Section 205.54e Section Sales of vehicles to members of armed forces.
Section 205.54f Section Commissions paid to entities exempt under MCL 205.54a; exemptions.
Section 205.54g Section Sales exempt from tax; tax on sale of food or drink from vending machine; definitions.
Section 205.54h Section Exemptions.
Section 205.54i Section Bad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support claim for deduction; change in tax rate; review; taxpayer under streamlined sales and use tax agreement.
Section 205.54j Section Sale of tangible personal property for use in qualified business activity of purchaser; definition.
Section 205.54k Section Drop shipment; definition.
Section 205.54m Section Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.
Section 205.54o Section School, church, hospital, parent cooperative preschool, or nonprofit organization; sale of tangible personal property for fund-raising purposes; exemption; "school" defined; veterans' organization; sale of tangible personal property for raising funds for benefit of active duty service member or veteran; exemption; definitions.
Section 205.54p Section Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.
Section 205.54q Section Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.
Section 205.54r Section Qualified truck, trailer, or rolling stock; exemption; definitions.
Section 205.54s Section Sale of investment coins and bullion; exemptions; definitions.
Section 205.54t Section Exemptions; limitation; industrial processing; definitions.
Section 205.54u Section Extractive operation; exemptions; definition.
Section 205.54w Section Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions.
Section 205.54x Section Sales to domestic air carrier; tax exemption; definitions.
Section 205.56 Section Sales and gross proceeds tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; "credit sale" and "materialperson" defined; due date.
Section 205.56b Section Returned goods or motor vehicle; tax credit.
Section 205.58 Section Consolidated returns.
Section 205.59 Section Administration of tax; conflicting provisions; rules.
Section 205.60 Section Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.
Section 205.61 Section Motor vehicle used as partial payment; value.
Section 205.62 Section Information to be obtained from purchaser; exception; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obtaining exemption form from purchaser; date; additional time for compliance; blanket exemption form; "certified service provider" defined; process to claim exemption after purchase.
Section 205.68 Section Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; basis; burden of proof; indirect audit; exemption claim; blanket exemption claim; "indirect audit procedure" and "sufficient records" defined.
Section 205.69 Section Sourcing sale at retail or lease or rental property.
Section 205.73 Section Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.