Michigan § 205.821 Models; selection for purposes of collecting and remitting sales and use taxes.

Michigan Statutes

§ 205.821 — Models; selection for purposes of collecting and remitting sales and use taxes.

Michigan § 205.821

Ch. 205TAXATION

Act 174 of 2004STREAMLINED SALES AND USE TAX ADMINISTRATION ACT (205.801-205.833)

This text of Michigan § 205.821 (Models; selection for purposes of collecting and remitting sales and use taxes.) 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 § 205.821 (2026).

Text

STREAMLINED SALES AND USE TAX ADMINISTRATION ACT (EXCERPT) Act 174 of 2004 205.821 Models; selection for purposes of collecting and remitting sales and use taxes. Sec. 21. A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under the agreement:

(a)Model 1. The seller uses a certified service provider to act as the seller's agent to perform all of the seller's sales and use tax collection functions other than the seller's obligation to remit sales or use tax on its own purchases.

(b)Model 2. The seller uses a certified automated system to perform part of the seller's sales and use tax collection functions, but the seller retains responsibility for remitting the tax.

(c)Model 3. The seller has sales in a

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STREAMLINED SALES AND USE TAX ADMINISTRATION ACT (EXCERPT) Act 174 of 2004 205.821 Models; selection for purposes of collecting and remitting sales and use taxes. Sec. 21. A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under the agreement: (a) Model 1. The seller uses a certified service provider to act as the seller's agent to perform all of the seller's sales and use tax collection functions other than the seller's obligation to remit sales or use tax on its own purchases. (b) Model 2. The seller uses a certified automated system to perform part of the seller's sales and use tax collection functions, but the seller retains responsibility for remitting the tax. (c) Model 3. The seller has sales in at least 5 member states, has total annual sales of $500,000,000.00 or more, has a proprietary system that calculates the amount of tax due in each taxing jurisdiction, and has entered into a performance agreement with the member states establishing a tax performance standard for the seller. For purposes of Model 3, "seller" includes an affiliated group of sellers using the same proprietary system. (d) Model 4. Any other system approved by the department.