Michigan Compiled Laws Act 174 Of 2004 Streamlined Sales And Use Tax Administration Act (205.801 - 205.833)

AN ACT to provide for a streamlined system of sales and use tax collection; to prescribe the requirements necessary for this state to adopt a multistate agreement; to provide for a board with certain powers and duties; to provide for the registration of sellers who select a model of collection and remittance; to forgive liability of collection of sales and use taxes on past transactions for certain sellers; to assure privacy of buyers; and to prescribe certain powers and duties of state officials and state departments.

History: 2004, Act 174, Eff. July 1, 2004

Section 205.801 Short Title.
This act shall be known and may be cited as the “streamlined sales and use tax administration act”. History: 2004, Act 174, Eff. July...
Section 205.803 Definitions.
As used in this act: (a) “Agreement” means the streamlined sales and use tax agreement. (b) “Board” means the governing board under the agreement....
Section 205.805 Purpose Of Act.
This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and...
Section 205.807 Payment, Collection, And Remittance Of Sales And Use Taxes; Provisions.
The payment, collection, and remittance of the sales and use taxes under this act are subject to the provisions of the general sales tax...
Section 205.809 Streamlined Sales And Use Tax Agreement; Powers And Duties Of State Treasurer And Department; Rules.
The state treasurer on behalf of this state may enter into the streamlined sales and use tax agreement with 1 or more states. The...
Section 205.811 Controlling Effect; Parties To Agreement; Construction Of Act.
(1) Any provision of the agreement or any application of a provision of the agreement to any person or circumstance that is inconsistent with...
Section 205.813 Appointment Of Members To Board; Terms; Membership; Representation By State Delegation; Voting; Report; Administration Of Taxes By Department; Participation By State Delegation.
(1) A state delegation of 4 representatives from this state shall be appointed to the board on July 1, 2004 according to the following:...
Section 205.815 Withdrawal From Membership.
(1) If the state treasurer or the state legislature by resolution determines that it is in the best interest of this state, this state...
Section 205.817 Finding Of Noncompliance; Sanctions; Expulsion.
(1) If this state is found to be out of substantial compliance with the agreement, this state may be subject to sanctions, including expulsion...
Section 205.819 Registration.
(1) A person may participate under the agreement only by registering in the central registration system provided for by the agreement. (2) The department...
Section 205.821 Models; Selection For Purposes Of Collecting And Remitting Sales And Use Taxes.
A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under...
Section 205.823 Computation Of Tax Remitted.
(1) In computing the amount of tax remitted to this state, a certified service provider under Model 1 described in section 21 may take...
Section 205.825 Certified Service Provider As Seller's Agent.
(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance...
Section 205.827 Personal Identifiable Information.
(1) Except as provided in subsection (3), a certified service provider shall not retain or disclose the personally identifiable information of consumers. A certified...
Section 205.829 Liability Of Registered Seller; Exceptions.
(1) A seller registered under the agreement is not liable for any uncollected or nonremitted sales or use tax on transactions with purchasers in...
Section 205.831 Notification Of Change In Rate Or Tax Base.
(1) The department shall publish on the state website a notification to sellers registered under the agreement of a change in rate or tax...
Section 205.833 Business Advisory Group.
The state delegation shall appoint a business advisory group of not more than 8 members to consult with the delegation on streamlined sales and...

Last modified: October 10, 2016