Michigan Compiled Laws
Mich. Comp. Laws § 205.78 (2026)
Short title; general sales tax act.
✓ current as of July 2026
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GENERAL SALES TAX ACT
Act 167 of 1933
205.78 Short title; general sales tax act.
Sec. 28.
This act may be cited as the "General Sales Tax Act."
History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.78
Notes of Decisions
Cited in 2
cases, 2020–2020 · leading case: Capital One Na v. State Treasurer (Mich. Ct. App. 2020).
Capital One Na v. State Treasurer (Mich. Ct. App. 2020). “29 of the requested $384,157.19 would be refunded, and the remaining $292,434.”
Emagine Ent. Inc v. Dep't of Treasury (Mich. Ct. App. 2020). “The administrative law judge (ALJ) issued a proposed opinion and judgment granting in part Emagine’s motion for summary disposition and denying respondent’s motion for summary disposition.”
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