Michigan § 205.21b Taxpayer subject to use tax audit; offset; "use tax" defined.

Michigan Statutes

§ 205.21b — Taxpayer subject to use tax audit; offset; "use tax" defined.

Michigan § 205.21b

Ch. 205TAXATION

Act 122 of 1941REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)

This text of Michigan § 205.21b (Taxpayer subject to use tax audit; offset; "use tax" defined.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.21b (2026).

Text

REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.21b Taxpayer subject to use tax audit; offset; "use tax" defined. Sec. 21b.

(1)In the course of an audit conducted under the authority of section 21, a taxpayer has the right to claim credit amounts as an offset against debit amounts determined in the audit. A taxpayer that is the subject of a use tax audit of its purchases is entitled to offset the use tax liability determined in that audit by the amount of sales tax paid annually under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, by it to a Michigan vendor, or use tax paid annually by it to a vendor located outside this state, on an amount of up to $5,000.00 in purchases.

(2)As used in this section, "use tax" means the tax described in the use tax

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REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.21b Taxpayer subject to use tax audit; offset; "use tax" defined. Sec. 21b. (1) In the course of an audit conducted under the authority of section 21, a taxpayer has the right to claim credit amounts as an offset against debit amounts determined in the audit. A taxpayer that is the subject of a use tax audit of its purchases is entitled to offset the use tax liability determined in that audit by the amount of sales tax paid annually under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, by it to a Michigan vendor, or use tax paid annually by it to a vendor located outside this state, on an amount of up to $5,000.00 in purchases. (2) As used in this section, "use tax" means the tax described in the use tax act, 1937 PA 94, MCL 205.91 to 205.111.