Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 94 of 1937

Mich. Comp. Laws § 205.91

Use tax act; short title.

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USE TAX ACT


Act 94 of 1937


205.91 Use tax act; short title.

Sec. 1.

    This act may be cited as the "Use Tax Act".

History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.91

Notes of Decisions
Cited in 94 cases (5 in the last 5 years), 1952–2023 · leading case: General Motors Corp. v. Department of Treasury
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General Motors Corp. v. Department of Treasury (2010) michctapp · cites it 5× “GM also asserts that 2007 PA 103 , which amended the Use Tax Act, MCL 205.91 et seq., to obviate the holding of Betten, was improperly enacted special legislation and, if applied retroactively, would violate GM’s constitutional right to due process.”
Andrie Inc v. Department of Treasury (2014) mich · cites it 5× “brought an action in the Court of Claims, seeking a refund of use taxes it had paid under protest for the years 1999 through 2006 after an audit by the Department of Treasury determined that Andrie had understated the taxes it owed for that period under the Use Tax Act (UTA),…”
Detroit Edison Company v. Department of Treasury (2015) mich · cites it 4× “94o(1)(a). At issue here is whether and to what extent, if any, an electric utility is entitled to the industrial-processing exemption for tangible personal property located outside its generation plants.”
Livingstone v. Department of Treasury (1990) mich · cites it 10× “MCL 205.91 et seq.; MSA 7.555(1) et seq. The specific provisions at issue provide, in pertinent part: If a corporation licensed under this act fails for any reason to file the required returns or to pay the tax due, any of its officers having control, or supervision of, or…”
Elias Bros. Restaurants, Inc. v. Treasury Department (1996) mich · cites it 4× “III In conclusion, I concur with the result reached by the majority, but dissent from its analysis for the reasons stated.”
General Motors Corp. v. Department of Treasury (2002) mich · cites it 2× “§ 205.91 et seq. [2] 1933 PA 167 as amended, M.”
Wikman v. City of Novi (1982) mich · cites it 2× “521), and a succession of other taxes: the use tax ( 1937 PA 94 ; MCL 205.91; MSA 7.555[1]), the intangibles personal property tax ( 1939 PA 301 ; MCL 205.”
Fisher & Co. v. Department of Treasury (2009) michctapp · cites it 4× “This case involves a dispute between the parties regarding the applicability of the Michigan Use Tax Act (UTA), MCL 205.91 et seq., to plaintiff's purchase of a partial interest in an aircraft.”
Tomra of North America Inc v. Department of Treasury (2018) michctapp “Plaintiff sells and leases the container-recycling machines commonly found in grocery stores and also sells repair parts for those machines.”
Midamerican Energy Company v. Department of Treasury (2014) michctapp · cites it 2× “Defendant also claimed that certain statutory definitions in the Use Tax Act, MCL 205.91 et seq., militated against classifying the telecommunications signals produced by plaintiffs as tangible personal property under the General Sales Tax Act’s industrial-processing exemption.”
By Lo Oil Co. v. Department of Treasury (2005) michctapp “We also find it appropriate to examine the Legislature’s use of the word “purchase” in the Use Tax Act (UTA), MCL 205.91 et seq. When statutes relate to the same subject or share a common purpose they are in pari materia and must be read together as one law, even if they contain…”
Henderson v. Department of Treasury (2014) michctapp “The Supreme Court’s discussion in Livingstone related to derivative liability under the Use Tax Act, MCL 205.91 et seq., not the Single Business Tax Act.”
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