Home/Michigan/Statutes/Ch. 205: TAXATION/Act 94 of 1937: USE TAX ACT (205.91-205.111)/§ 205.93d
Michigan Statutes

§ 205.93d

Michigan § 205.93d
JurisdictionMichigan
Ch. 205TAXATION
Act 94 of 1937USE TAX ACT (205.91-205.111)

This text of Michigan § 205.93d 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 § 205.93d (2026).

Text

USE TAX ACT (EXCERPT)Act 94 of 1937205.93d Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. Compiler's Notes: The repealed section pertained to services taxed in same manner as tangible personal property.Enacting section 2 of Act 145 of 2007 provides:"Enacting section 2. Section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is repealed. It is the intent of the legislature that the repeal of section 3d of the use tax act, 1937 PA 94, MCL 205.93d, is retroactive and is effective immediately after section 3d of the use tax act, 1937 PA 94, MCL 205.93d, took effect on December 1, 2007."

Free access — add to your briefcase to read the full text and ask questions with AI

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.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Michigan § 205.93d, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.93d.