GroundRules
Browse Michigan
Read the original sections, or search by topic.
- Mich. Comp. Laws § 205.54f · Commissions paid to entities exempt under MCL 205.54a; exemptions.
- Mich. Comp. Laws § 205.54ff · Sales of certain prosthetic devices; exemption; definitions.
- Mich. Comp. Laws § 205.54g · Sales exempt from tax; tax on sale of food or drink from vending machine; definitions.
- Mich. Comp. Laws § 205.54gg · Sale of eligible fuel; exemption; definitions.
- Mich. Comp. Laws § 205.54h · Exemptions.
- Mich. Comp. Laws § 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; change in tax rate; review; taxpayer under streamlined sales and use tax agreement.
- Mich. Comp. Laws § 205.54j · Sale of tangible personal property for use in qualified business activity of purchaser; definition.
- Mich. Comp. Laws § 205.54k · Drop shipment; definition.
- Mich. Comp. Laws § 205.54ll · Sale of firearm safety devices; exemption; definitions.
- Mich. Comp. Laws § 205.54m · Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.54o · 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.
- Mich. Comp. Laws § 205.54p · Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.
- Mich. Comp. Laws § 205.54q · Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.
- Mich. Comp. Laws § 205.54r · Qualified truck, trailer, or rolling stock; exemption; definitions.
- Mich. Comp. Laws § 205.54s · Sale of investment coins and bullion; exemptions; definitions.
- Mich. Comp. Laws § 205.54t · Exemptions; limitation; industrial processing; definitions.
- Mich. Comp. Laws § 205.54u · Extractive operation; exemptions; definition.
- Mich. Comp. Laws § 205.54v · Central office equipment or wireless equipment; presumption.
- Mich. Comp. Laws § 205.54w · Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions.
- Mich. Comp. Laws § 205.54x · Sales to domestic air carrier; tax exemption; definitions.
- Mich. Comp. Laws § 205.54y · Industrial processing; exemption; limitation.
- Mich. Comp. Laws § 205.54z · Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999.
- Mich. Comp. Laws § 205.55 · Additional tax.
- Mich. Comp. Laws § 205.56 · 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.
- Mich. Comp. Laws § 205.56a · Prepayment of tax by purchaser or receiver of fuel; rate of prepayment; determination; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; date of prepayment; definitions.
- Mich. Comp. Laws § 205.56b · Returned goods or motor vehicle; tax credit.
- Mich. Comp. Laws § 205.56c · Aviation fuel; informational report; "aviation fuel" defined.
- Mich. Comp. Laws § 205.58 · Consolidated returns.
- Mich. Comp. Laws § 205.59 · Administration of tax; conflicting provisions; rules.
- Mich. Comp. Laws § 205.60 · Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.
- Mich. Comp. Laws § 205.61 · Motor vehicle used as partial payment; value.
- Mich. Comp. Laws § 205.62 · 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.
- Mich. Comp. Laws § 205.65 · Certificate of dissolution or withdrawal.
- Mich. Comp. Laws § 205.66 · Injunction for failure to pay tax or obtain license.
- Mich. Comp. Laws § 205.66a · Duty of assessing officers.
- Mich. Comp. Laws § 205.68 · 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.
- Mich. Comp. Laws § 205.69 · Sourcing sale at retail or lease or rental property.
- Mich. Comp. Laws § 205.71a · Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
- Mich. Comp. Laws § 205.73 · Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
- Mich. Comp. Laws § 205.75 · Disposition of money received and collected; definitions.
- Mich. Comp. Laws § 205.78 · Short title; general sales tax act.
- Mich. Comp. Laws § 205.601 · Domicile of decedents for death tax purposes, settlement of disputes; definitions.
- Mich. Comp. Laws § 205.602 · Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection.
- Mich. Comp. Laws § 205.603 · Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials.
- Mich. Comp. Laws § 205.604 · Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination.
- Mich. Comp. Laws § 205.605 · Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced.
- Mich. Comp. Laws § 205.606 · Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state.
- Mich. Comp. Laws § 205.607 · Domicile of decedents for death tax purposes, settlement of disputes; application of act.
- Mich. Comp. Laws § 205.801 · Short title.
- Mich. Comp. Laws § 205.803 · Definitions.
- Mich. Comp. Laws § 205.805 · Purpose of act.
- Mich. Comp. Laws § 205.807 · Payment, collection, and remittance of sales and use taxes; provisions.
- Mich. Comp. Laws § 205.809 · Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules.
- Mich. Comp. Laws § 205.811 · Controlling effect; parties to agreement; construction of act.
- Mich. Comp. Laws § 205.813 · Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation.
- Mich. Comp. Laws § 205.815 · Withdrawal from membership.
- Mich. Comp. Laws § 205.817 · Finding of noncompliance; sanctions; expulsion.
- Mich. Comp. Laws § 205.819 · Registration.
- Mich. Comp. Laws § 205.821 · Models; selection for purposes of collecting and remitting sales and use taxes.
- Mich. Comp. Laws § 205.823 · Computation of tax remitted.
- Mich. Comp. Laws § 205.825 · Certified service provider as seller's agent.
- Mich. Comp. Laws § 205.827 · Personal identifiable information.
- Mich. Comp. Laws § 205.829 · Liability of registered seller; exceptions.
- Mich. Comp. Laws § 205.831 · Notification of change in rate or tax base.
- Mich. Comp. Laws § 205.833 · Business advisory group.
- Mich. Comp. Laws § 205.171 · Short title.
- Mich. Comp. Laws § 205.173 · Definitions.
- 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.
- Mich. Comp. Laws § 205.179 · Storing, registering, or transferring ownership of vehicle; tax; exemption; credit.
- Mich. Comp. Laws § 205.181 · Storage, registration, or transfer of aircraft; tax.
- Mich. Comp. Laws § 205.182 · Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.
- Mich. Comp. Laws § 205.183 · Charges for rooms or lodgings; tax credit.
- Mich. Comp. Laws § 205.184 · Sale of auctioned item; tax credit or refund; calculation; definitions.
- 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.
- Mich. Comp. Laws § 205.185 · Money received and refunds paid; disposition.
- Mich. Comp. Laws § 205.187 · Administration of taxes; controlling provisions.
- Mich. Comp. Laws § 205.189 · Returns; date of filing.
- Mich. Comp. Laws § 205.191 · Applying credits and returns to reduce use tax.
- Mich. Comp. Laws § 205.701 · Short title.
- Mich. Comp. Laws § 205.703 · Definitions.
- Mich. Comp. Laws § 205.707 · Provisions effective.
- Mich. Comp. Laws § 205.721 · Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.
- Mich. Comp. Laws § 205.722 · Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification.
- Mich. Comp. Laws § 205.723 · Tax tribunal; election and duties of chairman.
- Mich. Comp. Laws § 205.724 · Tax tribunal; chief clerk; deputy clerks; oath; bond.
- Mich. Comp. Laws § 205.725 · Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal.
- Mich. Comp. Laws § 205.726 · Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.
- Mich. Comp. Laws § 205.731 · Tax tribunal; jurisdiction.
- Mich. Comp. Laws § 205.732 · Tax tribunal; powers.
- Mich. Comp. Laws § 205.733 · Tax tribunal; adoption and effect of seal; process.
- Mich. Comp. Laws § 205.734 · Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.
- Mich. Comp. Laws § 205.735 · Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation.
- Mich. Comp. Laws § 205.735a · Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; "designated delivery service" defined.
- Mich. Comp. Laws § 205.736 · Tax tribunal; subpoenas; compliance; assistance from state and local governments.
- Mich. Comp. Laws § 205.737 · Determination of property's taxable value; equalization; burden of proof; joinder of claims; motion fee; interest; motion to amend petition to add subsequent years; notice of hearing; appeal without prior protest.
- Mich. Comp. Laws § 205.737a · Extension of deadline for filing certain 2020 property tax appeals.
- Mich. Comp. Laws § 205.741 · Tax tribunal; proceedings before state tax commission or circuit court.
- Mich. Comp. Laws § 205.743 · Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.
- Mich. Comp. Laws § 205.744 · Intervention or impleading.