Michigan Compiled Laws

Mich. Comp. Laws § 205.61 (2026)

Motor vehicle used as partial payment; value.

✓ current as of July 2026

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GENERAL SALES TAX ACT

Act 167 of 1933

205.61 Motor vehicle used as partial payment; value.

Sec. 11.

In a taxable sale at retail of a motor vehicle where another motor vehicle is used as partial payment of the purchase price, the value of the motor vehicle used as partial payment is that value agreed to by the parties to the sale as evidenced by the signed statement executed under section 251 of the Michigan vehicle code, 1949 PA 300, MCL 257.251.

History: Add. 2004, Act 173, Eff. Sept. 1, 2004

Compiler's Notes:

Former MCL 205.61, which pertained to failure or refusal to file tax return, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980.

Notes of Decisions

Cited in 4 cases, 1950–1992 · leading case: Stackpoole v. Dep't of Treasury, 486 N.W.2d 322 (Mich. Ct. App. 1992).

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Stackpoole v. Dep't of Treasury, 486 N.W.2d 322 (Mich. Ct. App. 1992). · cites it 2× “Those issues, as described in appellant's brief, include the issue of the repeal of § 11 of the General Sales Tax Act, MCL 205.61; MSA 7.532, and the issue whether the assessed amount was correctly computed and the Department of Treasury properly credited certain payments.”

Dep't of Treasury v. Campbell, 309 N.W.2d 668 (Mich. Ct. App. 1981). “59] and [MCL 205.61] hereof, and costs that may accrue in addition hereto, shall be a lien in favor of the state against all property and rights of property, both real and personal, then owned or afterwards acquired by any person or persons, firm, association or corporation,…”

Galperin v. Dep't of Revenue, 42 N.W.2d 823 (Mich. 1950). “CL 1948, § 205.61 (Stat Ann 1947 Cum Supp § 7.532).”

Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985). “Under § 11 of the Sales Tax Act, MCL 205.61; MSA 7.532, 3 and § 10 *429 of the Use Tax Act, MCL 205.”

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