Home/Michigan/Statutes/Ch. 205: TAXATION/Act 167 of 1933: GENERAL SALES TAX ACT (205.51-205.78)/§ 205.78
Michigan Statutes

§ 205.78 — Short title; general sales tax act.

Michigan § 205.78
JurisdictionMichigan
Ch. 205TAXATION
Act 167 of 1933GENERAL SALES TAX ACT (205.51-205.78)

This text of Michigan § 205.78 (Short title; general sales tax act.) 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 § 205.78 (2026).

Text

GENERAL SALES TAX ACT (EXCERPT) Act 167 of 1933 205.78 Short title; general sales tax act. Sec.

28.This act may be cited as the "General Sales Tax Act."

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Legislative History

1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.78

Nearby Sections

15
§ 205.1
Department as agency responsible for tax collection; definitions.
§ 205.10
§ 205.10
§ 205.100
Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.
§ 205.100a
Receipt and collection of local community stabilization share.
§ 205.101
Refund or credit for returned tangible personal property or service; written notice.
§ 205.101a
Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.
§ 205.102
§ 205.102
§ 205.103
§ 205.103
§ 205.103a
Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
§ 205.104
§ 205.104
§ 205.104a
Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
§ 205.104b
Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
§ 205.105
Failing to register; penalty.
§ 205.106
Seller's failure to comply with act; penalty.
§ 205.107
Computation of tax amount; rounding up to whole cent.
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Bluebook (online)
Michigan § 205.78, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.78.