{"data":{"id":"us-mi/mich.-comp.-laws-205.98","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.98","heading":"Direct payment authorization.","body":"Sec. 8.\n\nThe department may authorize a person to assume the obligation of self-accruing and remitting use tax due on purchases or leases directly to the department under a direct payment authorization, if the following conditions are met:\n\nThe authorization is to be used for the purchase or lease of tangible personal property or services.\n\nThe authorization is necessary because it is either impractical at the time of acquisition to determine the manner in which the tangible personal property or services will be used or it will facilitate improved compliance with the tax laws of this state.\n\nThe person requesting authorization for direct payment maintains accurate and complete records of all purchases or leases and uses of tangible personal property or services purchased pursuant to the direct payment authorization in a form acceptable to the department.\n\nThe department has the authority to identify items that are not eligible for a direct payment authorization.","path":["MI Code","Chapter 205","Act Act-94-of-1937"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-98","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"60fd3767f122c161c7606f543558cfcfeb8df3f1992fe4367983e55d348142c4","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.97","next":"us-mi/mich.-comp.-laws-205.99"},"notice":"GroundRules: Original legal text. Not legal advice."}