Michigan Compiled Laws

Mich. Comp. Laws § 205.106 (2026)

Seller's failure to comply with act; penalty.

✓ current as of July 2026

Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

USE TAX ACT

Act 94 of 1937

205.106 Seller's failure to comply with act; penalty.

Sec. 16.

Any seller who fails, neglects or refuses to collect the tax as required by this act, or fails, neglects or refuses to comply with the provisions of this act, or excepting as expressly authorized pursuant to this act, refunds, remits or rebates to a consumer, either directly or indirectly and by whatsoever means, all or any part of the tax levied by this act, or makes in any form of advertising, verbal or otherwise, any statements which might imply he is absorbing the tax or paying the tax for the consumer by an adjustment of prices or at a price including the tax, or in any other manner whatsoever, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100.00 nor more than $500.00, and upon conviction for a second or subsequent offense shall be fined not less than $500.00 nor more than $5,000.00, or imprisoned in the county jail not more than 1 year, or by both such fine and imprisonment in the discretion of the court.

History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.106 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959

Notes of Decisions

Cited in 4 cases, 1975–2004 · leading case: World Book, Inc v. Dep't of Treasury, 590 N.W.2d 293 (Mich. 1999).

Sort: Relevance Newest Treatment

World Book, Inc v. Dep't of Treasury, 590 N.W.2d 293 (Mich. 1999). · cites it 4× “[MCL 205.106; MSA 7.555(16).] The question presented is whether the cited sections, when read together, recast a seller’s collection duties under the Use Tax Act.”

Michigan Bell Tel. Co. v. Dep't of Treasury, 581 N.W.2d 770 (Mich. Ct. App. 1998). “Finally, § 16 of the Use Tax Act, MCL 205.106; MSA 7.555(16), provides for criminal sanctions for failure *214 to comply either with the collection requirements or with any other provisions of the act: Any seller who fails, neglects or refuses to collect the tax as required by…”

Templeton's Serv., Inc. v. Mobil Oil Corp., 402 F. Supp. 368 (E.D. Mich. 1975). “§ 205.106(b). 14 . 468 F.2d at 1402-04 . 15 .”

S Abraham & Sons, Inc. v. Dep't of Treasury Gitzen Co., 677 N.W.2d 31 (Mich. Ct. App. 2004). “99, MCL 205.106. The plaintiff telephone company asserted that it should not be liable to pay the use tax owed by its customers to the state unless it had actually collected the tax, Michigan Bell, supra at 204, whereas the defendant argued that the plaintiff became liable for…”

— Mich. Comp. Laws § 205.106(b) — 1 case

Templeton's Serv., Inc. v. Mobil Oil Corp., 402 F. Supp. 368 (E.D. Mich. 1975). “§ 205.106(b). 14 . 468 F.2d at 1402-04 . 15 .”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.