Michigan Compiled Laws Act 175 Of 2004 Streamlined Sales And Use Tax Revenue Equalization Act (205.171 - 205.191)***** 205.173. Amended This Amended § Is Effective January 1, 2017 ********** 205.173 This Section Is Amended Effective January 1, 2017: See 205.173. Amended *****

• Section 205.171 Short Title.
  This act shall be known and may be cited as the “streamlined sales and use tax revenue equalization act”. History: 2004, Act 175, Eff....
• Section 205.173 Definitions.
  205.173 Definitions. Sec. 3. As used in this act: (a) “Department” means the department of treasury. (b) “Diesel fuel” means that term as defined in...
• Section 205.173. Amended Definitions.
  205.173.amended Definitions.Sec. 3. As used in this act: (a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act,...
• Section 205.175 Tax On Diesel Fuel Used By Interstate Motor Carrier; Rate; Credit Under International Fuel Tax Agreement.
  205.175 Tax on diesel fuel used by interstate motor carrier; rate; credit under international fuel tax agreement. Sec. 5. (1) There is levied upon and...
• Section 205.175. Amended Tax On Motor Fuel And Alternative Fuel Used By Interstate Motor Carrier; Rate; Credit Under International Fuel Tax Agreement.
  205.175.amended Tax on motor fuel and alternative fuel used by interstate motor carrier; rate; credit under international fuel tax agreement.Sec. 5. (1) There is levied...
• Section 205.179 Storing, Registering, Or Transferring Ownership Of Vehicle; Tax; Exemption; Credit.
  (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific...
• Section 205.181 Storage, Registration, Or Transfer Of Aircraft; Tax.
  (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific...
• Section 205.182 Sale Of Motor Vehicle To Group Designated By Automobile Manufacturer; Calculation Of Credit; Refund; Conditions; Reduction In Sales Tax.
  (1) For a transaction occurring after December 31, 1999, a taxpayer may calculate a credit and seek a refund from the department under this...
• Section 205.183 Charges For Rooms Or Lodgings; Tax Credit.
  A person who paid a tax under the use tax act may calculate a credit and seek a refund from the department under this...
• Section 205.184 Sale Of Auctioned Item; Tax Credit Or Refund; Calculation; Definitions.
  (1) A qualified person who paid a tax under the general sales tax act may calculate a credit and seek a refund from the...
• Section 205.184a Component, Part, Or Battery For Heavy Earthmoving Equipment; Tax Credit On Core Charge Attributable To Recycling Fee, Deposit, Or Disposal Fee; Refund.
  A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or...
• Section 205.185 Money Received And Refunds Paid; Disposition.
  All money received and refunds paid under the provisions of this act shall be deposited or disbursed in the following manner: (a) Money received...
• Section 205.187 Administration Of Taxes; Controlling Provisions.
  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...
• Section 205.189 Returns; Date Of Filing.
  Every person required to pay a tax to the department under this act shall file a return in a form prescribed by the department...
• Section 205.191 Applying Credits And Returns To Reduce Use Tax.
  At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under...

Last modified: October 10, 2016