Act 167 of 1933 - GENERAL SALES TAX ACT (205.51 - 205.78)
- Section 205.51 - Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices.
- Section 205.51a - Additional definitions.
- Section 205.52 - Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.
- Section 205.52a - Reduction of tax on vehicle for which special registration secured; limitation; certification.
- Section 205.53 - 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;
- Section 205.54 - Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.
- Section 205.54a - Sales exempt from tax; limitation.
- Section 205.54b - Deductible sales of gasoline; statement of transferee.
- Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
- Section 205.54d - Additional sales excluded from tax.
- Section 205.54e - Sales of vehicles to members of armed forces.
- Section 205.54f - Commissions paid to entities exempt under MCL 205.54a; exemptions.
- Section 205.54g - Sales exempt from tax; tax on sale of food or drink from vending machine; definitions.
- Section 205.54h - Exemptions.
- Section 205.54i - Bad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support claim for deduction; cha
- Section 205.54j - Sale of tangible personal property for use in qualified business activity of purchaser; definition.
- Section 205.54k - Drop shipment; definition.
- Section 205.54m - Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.
- Section 205.54n - Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate.
- Section 205.54o - School, church, hospital, parent cooperative preschool, or nonprofit organization; sales of tangible personal property for fund-raising purposes; exemption; “school” defined.
- Section 205.54p - Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.
- Section 205.54q - Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.
- Section 205.54r - Qualified truck, trailer, or rolling stock; exemption; definitions.
- Section 205.54s - Sale of investment coins and bullion; exemptions; definitions.
- Section 205.54t - Industrial processing equipment; exemptions; definitions.
- Section 205.54u - Extractive operation; exemptions; definition.
- Section 205.54v - Central office equipment or wireless equipment; presumption.
- Section 205.54w - Nonprofit hospital or nonprofit hospital or housing; exemption in business of constructing, altering, repairing, or improving property; exemption; definitions.
- Section 205.54x - Sales to domestic air carrier; tax exemption; definitions.
- Section 205.54y - Industrial processing; exemption; limitation.
- Section 205.54z - Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999.
- Section 205.54aa - Tax exemption; resident tribal member.
- Section 205.54bb - Sale of eligible automobile to qualified recipient; exemption; definitions.
- Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009.
- Section 205.55 - Additional tax.
- Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
- Section 205.55b - Qualified athletic event; tax exemption; definition; repeal.
- Section 205.56 - Sales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; remittance; electronic funds transfer; accrual of tax to state; filing return
- Section 205.56a - Prepayment of tax by purchaser or receiver of gasoline; rate of prepayment; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting
- Section 205.56b - Returned goods or motor vehicle; tax credit.
- Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
- Section 205.58 - Consolidated returns.
- Section 205.59 - Administration of tax; conflicting provisions; rules.
- Section 205.60 - Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.
- Section 205.61 - Motor vehicle used as partial payment; value.
- Section 205.62 - Information to be obtained from purchaser; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obtaining exemption form from purc
- Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
- Section 205.65 - Certificate of dissolution or withdrawal.
- Section 205.66 - Injunction for failure to pay tax or obtain license.
- Section 205.66a - Duty of assessing officers.
- Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
- Section 205.68 - Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; burden of proof on taxpayer; exemption claim; blanket exem
- Section 205.69 - Sourcing sale at retail or lease or rental property.
- Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
- Section 205.71 - Purchaser of direct mail; exemption form or delivery information.
- Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
- Section 205.73 - Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
- Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
- Section 205.75 - Disposition of money received and collected.
- Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949.
- Section 205.78 - Short title; general sales tax act.