MCL - Act 174 of 2004
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
| Document | Type | Description |
|---|---|---|
| Section 205.801 | Section | Short title. |
| Section 205.803 | Section | Definitions. |
| Section 205.805 | Section | Purpose of act. |
| Section 205.807 | Section | Payment, collection, and remittance of sales and use taxes; provisions. |
| Section 205.809 | Section | Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules. |
| Section 205.811 | Section | Controlling effect; parties to agreement; construction of act. |
| Section 205.813 | Section | Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation. |
| Section 205.815 | Section | Withdrawal from membership. |
| Section 205.817 | Section | Finding of noncompliance; sanctions; expulsion. |
| Section 205.819 | Section | Registration. |
| Section 205.821 | Section | Models; selection for purposes of collecting and remitting sales and use taxes. |
| Section 205.823 | Section | Computation of tax remitted. |
| Section 205.825 | Section | Certified service provider as seller's agent. |
| Section 205.827 | Section | Personal identifiable information. |
| Section 205.829 | Section | Liability of registered seller; exceptions. |
| Section 205.831 | Section | Notification of change in rate or tax base. |
| Section 205.833 | Section | Business advisory group. |