Michigan § 205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.

Michigan Statutes

§ 205.94ee — Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.

Michigan § 205.94ee

Ch. 205TAXATION

Act 94 of 1937USE TAX ACT (205.91-205.111)

This text of Michigan § 205.94ee (Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.) 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 § 205.94ee (2026).

Text

USE TAX ACT (EXCERPT) Act 94 of 1937 205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax. Sec. 4ee. A person engaged in the business of constructing, altering, repairing, or improving real estate for others is not liable for the tax levied under this act for storing, using, or consuming tangible personal property acquired from another person to the extent that the tangible personal property was purchased by that other person and that person is not exempt from the tax levied under this act or the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, and that tangible personal property was acquired by the person engaged in the business of constructing, altering, repairing, or improving real estate for others for the sol

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USE TAX ACT (EXCERPT) Act 94 of 1937 205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax. Sec. 4ee. A person engaged in the business of constructing, altering, repairing, or improving real estate for others is not liable for the tax levied under this act for storing, using, or consuming tangible personal property acquired from another person to the extent that the tangible personal property was purchased by that other person and that person is not exempt from the tax levied under this act or the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, and that tangible personal property was acquired by the person engaged in the business of constructing, altering, repairing, or improving real estate for others for the sole purpose of affixing that tangible personal property to real estate on behalf of that other person.

Legislative History

Add. 2018, Act 201 , Imd. Eff. June 20, 2018 Compiler's Notes: "Enacting section 1. It is the intent of the legislature that this amendatory act clarifies that existing law as originally intended provides that the tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of installing tangible personal property if that tangible personal property is purchased by another for installation on behalf of that other person."