Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 174 of 2004
Michigan Compiled Laws

Mich. Comp. Laws § 205.801 (2026)

Short title.

✓ current as of July 2026
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STREAMLINED SALES AND USE TAX ADMINISTRATION ACT


Act 174 of 2004


205.801 Short title.

Sec. 1.

    This act shall be known and may be cited as the "streamlined sales and use tax administration act".

History: 2004, Act 174, Eff. July 1, 2004

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2015–2021 · leading case: Santander Consum. USA Inc v. State Treasurer, 918 N.W.2d 662 (Mich. 2018).
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Santander Consum. USA Inc v. State Treasurer, 918 N.W.2d 662 (Mich. 2018). “33 See the Streamlined Sales and Use Tax Administration Act, MCL 205.801 et seq . Our bad-debt statute, enacted by 1982 PA 23 , predates the SSUTA, to which our state became a signatory in 2005.”
Trugreen Ltd. P'ship v. Dep't of Treasury (Mich. Ct. App. 2020). “The Court of Claims noted that this amendment was part of a larger legislative plan to adopt the Streamlined Sales and Use Tax Administration Act, MCL 205.801 et seq. The seller now bears the burden of identifying the ground for an exemption, not the purchaser.”
Trugreen Ltd. P'ship v. Dep't of Treasury (Mich. Ct. App. 2021). “The Court of Claims noted that this amendment was part of a larger legislative plan to adopt the Streamlined Sales and Use Tax Administration Act, MCL 205.801 et seq. The seller now bears the burden of identifying the ground for an exemption, not the purchaser.”
Trugreen Ltd. P'ship v. Dep't of Treasury (Mich. Ct. App. 2021). “The Court of Claims noted that this amendment was part of a larger legislative plan to adopt the Streamlined Sales and Use Tax Administration Act, MCL 205.801 et seq. The seller now bears the burden of identifying the ground for an exemption, not the purchaser.”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “(21) Terms used in subsections (13) through (20) have the same meaning as those terms defined in the streamlined sales and use tax agreement administered under the streamlined sales and use tax administration act, 2004 PA 174 , MCL 205.801 to 205.833. (22) For purposes of this…”
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