§ 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,
§ 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 r
§ 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
§ 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 brownfie
§ 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 streamli
§ 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; excep
§ 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; a
§ 205.96a Reepaled. 2006, Act 673, Eff. Jan. 1, 2011
§ 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 pro
§ 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,
§ 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; “in
§ 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

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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
  • 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
  • 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
  • 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
  • Commission: means the Michigan unarmed combat commission created in section 20. See Michigan Laws 338.3610
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • 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.
  • 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
  • Construction subcontractor: means a business entity that, pursuant to a contract with a person other than the owner or lessee of the real property, performs any part of a construction contractor's contract for an improvement to that property. See Michigan Laws 338.3103
  • 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.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • 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
  • Director: means the director of the department or his or her designee. See Michigan Laws 338.3610
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • 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 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
  • 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.
  • Impaired: means the inability or immediately impending inability of an individual to safely participate in a contest or event due to his or her substance abuse, chemical dependency, or use of drugs or alcohol that does not constitute substance abuse or chemical dependency. See Michigan Laws 338.3610
  • 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
  • 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
  • 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.
  • Matchmaker: means an individual who is responsible for arranging individual contests of unarmed combat. See Michigan Laws 338.3610
  • Medical clearance: means a determination by a physician, made with reasonable medical certainty, that a contestant does not have a medical condition that would prevent him or her from being able to participate in an event or contest. 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
  • 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
  • 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
  • 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.
  • 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.
  • 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.
  • 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
  • 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
  • Promoter: means a person that produces or stages, in whole or in part, an unarmed combat contest or event. See Michigan Laws 338.3611
  • Purse: means a prize or any other remuneration offered to contestants to compete in a contest or event. See Michigan Laws 338.3611
  • 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.
  • 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
  • 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
  • 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
  • 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.
  • 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
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • 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
  • Testify: Answer questions in court.
  • 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
  • Venue: The geographical location in which a case is tried.