Sec. 5. This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Mich. Comp. Laws § 205.805, under STREAMLINED SALES AND USE TAX ADMINISTRATION ACT.
Mich. Comp. Laws § 205.805
Sec. 5. This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.