Michigan Compiled Laws

Mich. Comp. Laws § 205.107 (2026)

Computation of tax amount; rounding up to whole cent.

✓ current as of July 2026

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USE TAX ACT

Act 94 of 1937

205.107 Computation of tax amount; rounding up to whole cent.

Sec. 17.

Beginning not later than January 1, 2006, in determining the amount of the tax under this act, the seller shall compute the tax to the third decimal place and round up to a whole cent when the third decimal place is greater than 4 or round down to a whole cent when the third decimal place is 4 or less.

History: Add. 2004, Act 172, Eff. Sept. 1, 2004

Compiler's Notes:

Former MCL 205.107, which pertained to failure to make tax return, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.

Notes of Decisions

Cited in 2 cases, 1990–1990 · leading case: People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990).

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People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990). · cites it 10× “Defendant contends that when the Legislature enacted that provision in 1980 and also repealed MCL 205.107; MSA 7.555(17) it intended to leave intact only the misdemeanor penalties provided in MCL 205.”

Livingstone v. Dep't of Treasury, 456 N.W.2d 684 (Mich. 1990). · cites it 2× “555(10)," or § 10, instead of MCL 205.107; MSA 7.555(17), or § 17, when it drafted the sentence, "The sum due for such a liability may be assessed and collected as provided in section 17," found in § 6(3).”

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