- Section 205.51 - Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices; applicability to delivery and installation charges
- Section 205.51a - Additional definitions
- Section 205.52 - Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption
- Section 205.52a - Reduction of tax on vehicle for which special registration secured; limitation; certification
- Section 205.52b - Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions
- Section 205.52c - Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception; definitions
- Section 205.52d - Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
- Section 205.53 - License required to engage in business for which privilege tax imposed; bond or deposit; renewal; exemptions; suspension and restoration of license; violation as misdemeanor; penalty; registration under streamlined sales and use tax agreement; person subject to tobacco products tax act; affirmative defense
- Section 205.54 - Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
- Section 205.54a - Sales tax; exemptions; limitation
- Section 205.54b - Deductible sales of gasoline; statement of transferee
- Section 205.54c - [Repealed]
- Section 205.54d - Additional sales excluded from tax
- Section 205.54e - Sales of vehicles to members of armed forces
- Section 205.54f - Commissions paid to entities exempt under MCL 205.54a; exemptions
- Section 205.54g - Sales exempt from tax; tax on sale of food or drink from vending machine; definitions
- Section 205.54h - Exemptions
- Section 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
- Section 205.54j - Sale of tangible personal property for use in qualified business activity of purchaser; definition
- Section 205.54k - Drop shipment; definition
- Section 205.54l - [Repealed]
- Section 205.54m - Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
- Section 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
- Section 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
- Section 205.54p - Property offered to or made structural part of sanctuary; exemption; "regularly organized church or house of religious worship" and "sanctuary" defined
- Section 205.54q - Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation
- Section 205.54r - Qualified truck, trailer, or rolling stock; exemption; definitions
- Section 205.54s - Sale of investment coins and bullion; exemptions; definitions
- Section 205.54t - Exemptions; limitation; industrial processing; definitions
- Section 205.54u - Extractive operation; exemptions; definition
- Section 205.54v - Central office equipment or wireless equipment; presumption
- Section 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
- Section 205.54x - Sales to domestic air carrier; tax exemption; definitions
- Section 205.54y - Industrial processing; exemption; limitation
- Section 205.54z - Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999
- Section 205.54aa - Tax exemption; resident tribal member
- Section 205.54bb - Sale of eligible automobile to qualified recipient; exemption; definitions
- Section 205.54cc - [Repealed]
- Section 205.54dd - Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined
- Section 205.54ee - Data center equipment; exemption from tax; conditions; report; definitions
- Section 205.54ff - Sales of certain prosthetic devices; exemption; definitions
- Section 205.54ll - Sale of firearm safety devices; exemption; definitions
- Section 205.55 - Additional tax
- Section 205.55a - [Repealed]
- Section 205.55b - [Repealed]
- Section 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
- Section 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
- Section 205.56b - Returned goods or motor vehicle; tax credit
- Section 205.56c - Aviation fuel; informational report; "aviation fuel" defined
- Section 205.57-205.57b - [Repealed]
- Section 205.58 - Consolidated returns
- Section 205.59 - Administration of tax; conflicting provisions; rules
- Section 205.60 - Refund by taxpayer for returned property; written notice; refund under MCL 445.360a
- Section 205.61 - Motor vehicle used as partial payment; value
- Section 205.62 - [Effective Until 91 days after adjournment of the 2024 Regular Session sine die] 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
- Section 205.62 - [Effective 91 days after adjournment of the 2024 Regular Session sine die] 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
- Section 205.63, 205.64 - [Repealed]
- Section 205.65 - Certificate of dissolution or withdrawal
- Section 205.66 - Injunction for failure to pay tax or obtain license
- Section 205.66a - Duty of assessing officers
- Section 205.67 - [Repealed]
- Section 205.68 - [Effective Until 91 days after adjournment of the 2024 Regular Session sine die] 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
- Section 205.68 - [Effective 91 days after adjournment of the 2024 Regular Session sine die] 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
- Section 205.69 - Sourcing sale at retail or lease or rental property
- Section 205.70 - [Repealed]
- Section 205.71 - [Repealed]
- Section 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
- Section 205.72 - [Repealed]
- Section 205.73 - Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act
- Section 205.74 - [Repealed]
- Section 205.75 - Disposition of money received and collected; definitions
- Section 205.76 - [Repealed]
- Section 205.78 - Short title; general sales tax act