{"data":{"id":"us-mi/mich.-comp.-laws-205.823","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.823","heading":"Computation of tax remitted.","body":"Sec. 23.\n\nIn computing the amount of tax remitted to this state, a certified service provider under Model 1 described in section 21 may take a deduction from the revenue collected under Model 1 in this state as determined by the contract between the board and that certified service provider. The deduction under this section may be based on 1 or more of the following:\n\nA base rate applicable to taxable transactions processed by the certified service provider for this state.\n\nFor a voluntary seller, a percentage of tax revenue generated for this state by that voluntary seller for a period not to exceed 24 months after the voluntary seller registered under the agreement.\n\nIn computing the amount of tax remitted to this state, a seller who has selected Model 2 as described in section 21 may take a deduction in addition to the deductions taken under section 4 of the general sales tax act or section 4f of the use tax act for a period not to exceed 24 months after the seller registered under the agreement equal to 1 or more of the following:\n\nFor all sellers, a base rate established by the board after the base rate is established for certified service providers under subsection (1).\n\nFor a voluntary seller, a percentage of tax revenue generated for this state by that voluntary seller.\n\nIn computing the amount of tax remitted to this state, a seller who has selected Model 3 as described in section 21 or a seller who has not selected any model described in section 21 may take the deductions under section 4 of the general sales tax act or section 4f of the use tax act. In addition, a voluntary seller who selected Model 3 or a voluntary seller who has not selected any model described in section 21 may take a deduction for a period not to exceed 24 months after the seller registered under the agreement equal to a percentage, determined by the board, of tax revenue generated for this state by that voluntary seller.","path":["MI Code","Chapter 205","Act Act-174-of-2004"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-823","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"68cf9b3980e35b921e9c1a3b953daabbe4d9a1471016db8ad6d973fa77ee8133","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.821","next":"us-mi/mich.-comp.-laws-205.825"},"notice":"GroundRules: Original legal text. Not legal advice."}