Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 167 of 1933
Michigan Compiled Laws

Mich. Comp. Laws § 205.71 (2026)

Repealed. 2016, Act 159, Eff. Sept. 7, 2016.

✓ current as of July 2026
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GENERAL SALES TAX ACT


Act 167 of 1933


205.71 Repealed. 2016, Act 159, Eff. Sept. 7, 2016.

    Repealed. 2016, Act 159, Eff. Sept. 7, 2016.

Compiler's Notes:

    The repealed section pertained to an exemption form or certain other information provided by purchaser of direct mail.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Morley Companies Inc v. Dep't of Treasury (Mich. Ct. App. 2015).
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Morley Companies Inc v. Dep't of Treasury (Mich. Ct. App. 2015). “We note that plaintiff’s argument with regard to this issue is self-contradictory in that it refers to the existence of a “direct pay permit” but then relies on provisions—MCL 205.71(2) and MCL 205.103(2)—that are applicable to instances not involving a “direct pay permit.”
— Mich. Comp. Laws § 205.71(2) — 1 case
Morley Companies Inc v. Dep't of Treasury (Mich. Ct. App. 2015). “We note that plaintiff’s argument with regard to this issue is self-contradictory in that it refers to the existence of a “direct pay permit” but then relies on provisions—MCL 205.71(2) and MCL 205.103(2)—that are applicable to instances not involving a “direct pay permit.”
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