Michigan Compiled Laws

Mich. Comp. Laws § 205.67 (2026)

Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

✓ current as of July 2026

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GENERAL SALES TAX ACT

Act 167 of 1933

205.67 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

Compiler's Notes:

The repealed section pertained to multiple points of use exemption forms.

Notes of Decisions

Cited in 8 cases, 1955–2014 · leading case: Andrie Inc v. Dep't of Treasury, 853 N.W.2d 310 (Mich. 2014).

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Andrie Inc v. Dep't of Treasury, 853 N.W.2d 310 (Mich. 2014). · cites it 2× “daily sales records, receipts, invoices, bills of lading, and all pertinent documents in a form the department requires.”

Holy Spirit Ass'n for the Unification of World Christianity v. Dep't of Treasury, 347 N.W.2d 707 (Mich. Ct. App. 1984). · cites it 3× “) MCL 205.67; MSA 7.538. The General Sales Tax Act also provided a mechanism for parties desiring to contest the assessment.”

Vomvolakis v. Dep't of Treasury, 377 N.W.2d 309 (Mich. Ct. App. 1985). · cites it 2× “The hearing officer held that respondent had authority to utilize the supplier records since MCL 205.67; MSA 7.538 allows the use of "such information as is available or may come into the possession of the department”.”

Arbor Sales, Inc. v. Dep't of Treasury, 304 N.W.2d 522 (Mich. Ct. App. 1981). · cites it 2× “Defendant, however, argues that plaintiff is liable for the sales taxes under another section of the act, MCL 205.67; MSA 7.538. This section, § 17 of the General Sales Tax Act, provides: "Every person liable for any tax imposed under this act shall keep an accurate and complete…”

Greer v. Dep't of Treasury, 377 N.W.2d 836 (Mich. Ct. App. 1985). “Under MCL 205.67; MSA 7.538, taxpayers are required to maintain complete records of sales activities.”

People v. Harajli, 428 N.W.2d 781 (Mich. Ct. App. 1988). “[MCL 205.67; MSA 7.538.] Thus, defendants were at all times statutorily required to keep and maintain the records and documents they now seek to keep from the fact-finder.”

Detroit & Cleveland Navigation Co. v. Dep't of Revenue, 69 N.W.2d 832 (Mich. 1955). “The statute, CLS 1952, § 205.67 (Stat Ann 1950 Rev § 7.538), does not forbid it.”

People v. Kasparis, 309 N.W.2d 241 (Mich. Ct. App. 1981). “” MCL 205.67; MSA 7.538. That section appears only to apply when the Department of Treasury questions a return or failure to file a return.”

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