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Michigan Statutes, Title 205

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Title 205, TAXATION

21 chapters · 351 sections in this title.

All chapters in Title 205351 Ch 94-of-1937, USE TAX ACT63 Ch 188-of-1899, MICHIGAN ESTATE TAX ACT60 Ch 167-of-1933, GENERAL SALES TAX ACT59 Ch 186-of-1973, TAX TRIBUNAL ACT41 Ch 122-of-1941, REVENUE DIVISION OF DEPARTMENT OF TR…34 Ch 327-of-1993, TOBACCO PRODUCTS TAX ACT27 Ch 174-of-2004, STREAMLINED SALES AND USE TAX ADMINI…17 Ch 48-of-1929, SEVERANCE TAX ON OIL OR GAS14 Ch 175-of-2004, STREAMLINED SALES AND USE TAX REVENU…13 Ch 15-of-1959, COLLECTION OF MOTOR FUEL TAXES7 Ch 23-of-2025, COMPREHENSIVE ROAD FUNDING TAX ACT7 Ch 173-of-1956, DOMICILE OF DECEDENTS FOR DEATH TAX …7 Ch E.R.O. No. 1991-15, EXECUTIVE REORGANIZATION ORDER1 Ch E.R.O. No. 1991-16, EXECUTIVE REORGANIZATION ORDER1

13 sections·Filtered byTitle 205✕Ch 175-of-2004✕

Mich. Comp. Laws § 205.171 Short title.
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Sec. 1. This act shall be known and may be cited as the "streamlined sales and use tax revenue equalization act".
Mich. Comp. Laws § 205.173 Definitions.
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Sec. 3. As used in this act: (a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act, MCL 207.1151. (b) "Department" means the department of treasury. (c) "Diesel fuel" means that term as defined in section 2 of the motor fuel tax act, MCL 207.1…
Mich. Comp. Laws § 205.175 Tax on motor fuel and alternative fuel used by interstate motor carrier; rate; credit under international fuel tax agreement; applicability under qualified fuel tax reciprocity agreement.
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Sec. 5. (1) Through and including the tax period ending December 31, 2025, there is levied on and there shall be collected from every person in this state that is an interstate motor carrier a specific tax for the privilege of using or consuming motor fuel and alternative fuel in…
Mich. Comp. Laws § 205.179 Storing, registering, or transferring ownership of vehicle; tax; exemption; credit.
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Sec. 9. (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax on the privilege of storing, registering, or transferring ownership of any vehicle other than a vehicle stored, registered, or transf…

Mich. Comp. Laws § 205.181 Storage, registration, or transfer of aircraft; tax.

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Sec. 11. (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax for the privilege of storing, registering, or transferring ownership in this state of a qualified aircraft at a rate of 6% of the re…

Mich. Comp. Laws § 205.182 Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.

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Sec. 12. (1) For a transaction occurring after December 31, 1999, a taxpayer may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of the consideration received by that taxpayer from an automobile manufacturer to reimburse that taxpa…

Mich. Comp. Laws § 205.183 Charges for rooms or lodgings; tax credit.

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Sec. 13. A person who paid a tax under the use tax act may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of an assessment imposed under the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.889, 1974 PA 263, M…

Mich. Comp. Laws § 205.184 Sale of auctioned item; tax credit or refund; calculation; definitions.

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Sec. 14. (1) A qualified person who paid a tax under the general sales tax act may calculate a credit and seek a refund from the department equal to 6% of the gross proceeds of a qualified sale of an auctioned item in excess of the fair market value of that auctioned item. (2) A …

Mich. Comp. Laws § 205.184a Component, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund.

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Sec. 14a. A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or battery for heavy earthmoving equipment may calculate a credit and seek a refund from the department under this act in an amount equal to the…

Mich. Comp. Laws § 205.185 Money received and refunds paid; disposition.

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Sec. 15. All money received and refunds paid under the provisions of this act shall be deposited or disbursed in the following manner: (a) Money received and refunds paid under section 5 of this act shall be deposited or disbursed in accordance with the provisions of section 9 of…

Mich. Comp. Laws § 205.187 Administration of taxes; controlling provisions.

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Sec. 17. The taxes imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, and this act. If 1941 PA 122, MCL 205.1 to 205.31, and this act conflict, the provisions of this act apply.

Mich. Comp. Laws § 205.189 Returns; date of filing.

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Sec. 19. Every person required to pay a tax to the department under this act shall file a return in a form prescribed by the department on or before the twentieth day of each month, except as otherwise provided by section 5 of this act. Taxes imposed under this act shall accrue t…

Mich. Comp. Laws § 205.191 Applying credits and returns to reduce use tax.

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Sec. 21. At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.