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

Mich. Comp. Laws § 205.95 (2026)

Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of taxes; registration under streamlined sales and use tax agreement.

✓ current as of July 2026 Cite as: Mich. Comp. Laws § 205.95 (2026)
Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

USE TAX ACT


Act 94 of 1937


205.95 Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of taxes; registration under streamlined sales and use tax agreement.

Sec. 5.

    (1) Except as otherwise provided in this subsection or subsection (5), a person subject to the tax under this act shall register with the department and give the name and address of each agent operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, and any other information that the department requires relevant to the enforcement of this act. However, a seller holding a sales tax license obtained under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, is not required to separately register with the department under this act. Every person subject to the tax under this act shall source sales in accordance with section 20 and collect the tax imposed by this act from the consumer.

    (2) The corporation, securities, and land development bureau of the department of labor and economic growth shall not issue to any foreign corporation subject to the tax under this act a certificate of authority to do business in this state or approve and file the proposed articles of incorporation submitted to it by any domestic corporation authorizing or permitting that corporation to conduct any business subject to the tax under this act unless the corporation submits with the application for the certificate of authority or proposed articles of incorporation an application for registration of the corporation under this act or an application for a sales tax license under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78. The application shall be transmitted to the department by the corporation, securities, and land development bureau.

    (3) A domestic corporation or a foreign corporation authorized to transact business in this state that submits a certificate of dissolution or requests a certificate of withdrawal from this state shall request a certificate from the department stating that taxes are not due under section 27a of 1941 PA 122, MCL 205.27a, not more than 60 days after submitting the certificate of dissolution or requesting the certificate of withdrawal. A corporation that does not request a certificate stating that taxes are not due is subject to the same penalties under section 24 of 1941 PA 122, MCL 205.24, that a taxpayer would be subject to for failure to file a return.

    (4) A lessor may elect to pay use tax on receipts from the rental or lease of the tangible personal property in lieu of payment of sales or use tax on the full cost of the property at the time it is acquired. For tax years that begin after December 31, 2001, in order to make a valid election under this subsection, a lessor of tangible personal property that is an aircraft shall obtain a use tax registration by the earlier of the date set for the first payment of use tax under the lease or rental agreement or 90 days after the lessor first brings the aircraft into this state.

    (5) A seller registered under the streamlined sales and use tax agreement who is not otherwise subject to the tax under this act is not required to register under this section because of the registration under the streamlined sales and use tax agreement.

History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.95 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 2002, Act 255, Imd. Eff. May 1, 2002 ;-- Am. 2002, Act 580, Imd. Eff. Oct. 14, 2002 ;-- Am. 2004, Act 172, Eff. Sept. 1, 2004 ;-- Am. 2007, Act 93, Eff. Dec. 1, 2007

Notes of Decisions
Cited in 11 cases (1 in the last 5 years), 1983–2023 · leading case: Devonair Enterprises, LLC v. Department of Treasury
Sort: Relevance Newest Treatment
Devonair Enterprises, LLC v. Department of Treasury (2012) michctapp · cites it 31× “Former MCL 205.95(1) 1 provided: *97 Except as otherwise provided in this subsection or [MCL 205.”
World Book, Inc v. Department of Treasury (1999) mich · cites it 2× “MCL 205.95(a); MSA 7.555(5)(a), MCL 205.97; MSA 7.”
Sharper Image Corp. v. Department of Treasury (1996) michctapp “MCL 205.95(a); MSA 7.555(5)(a), MCL 205.97; MSA 7.”
Michigan Bell Telephone Co. v. Department of Treasury (1998) michctapp “However, § 5(a) of the act, MCL 205.95(a); MSA 7.555(5)(a), requires each seller to collect the “tax imposed by this act from the consumer,” and, in addition, § 9, MCL 205.”
World Book, Inc v. Department of Treasury (1997) michctapp “Sharper Image Corp v Dep’t of Treasury, 216 Mich App 698, 700, n 1 ; 550 NW2d 596 (1996), MCL 205.95(a); MSA 7.555(5)(a), and MCL 205.”
Michigan National Bank v. Department of Treasury (1983) michctapp “Under the Use Tax Act, any person engaged in the business of selling tangible personal property for storage or use in this state is required to register with defendant, MCL 205.95(a); MSA 7.555(5)(a). Under administrative rules promulgated by respondent, only those out-of-state…”
Mich. Nat'l Bk. v. Treasury Dep't (1983) michctapp “Under the Use Tax Act, any person engaged in the business of selling tangible personal property for storage or use in this state is required to register with defendant, MCL 205.95(a); MSA 7.555(5)(a). Under administrative rules promulgated by respondent, only those out-of-state…”
Detroit Hilton Ltd. Partnership v. Department of Treasury (1985) mich “523, requires persons subject to that tax to obtain a license from the Department of Treasury, and § 5(a) of the Use Tax Act, MCL 205.95(a); MSA 7.555(5)(a), requires persons subject to that tax to "register with the department.”
Capital One Na v. State Treasurer (2020) michctapp “7 Our holding in the previous case suggests that the panel was of the belief that the Department had a rational basis to request documentation that would establish “actual sales tax paid,” and that the Department reasonably exercised its discretion in concluding that the taxable…”
Kalamazoo Education Assn mea/nea v. Kalamazoo Public Schools (2023) michctapp “, MCL 205.95(1), and only a few provisions of the GSTA explicitly reference the UTA, see, e.”
Cdm Leasing LLC v. Department of Treasury (2014) michctapp “” MCL 205.95(4). Mich Admin Code, R 205.132(1) (aka Rule 82) implements these governing statutes as follows: A person engaged in the business of renting or leasing tangible personal property to others shall pay the Michigan sales or use tax at the time he purchases -2- tangible…”
— Mich. Comp. Laws § 205.95(1) — 2 cases
Devonair Enterprises, LLC v. Department of Treasury (2012) michctapp “Former MCL 205.95(1) 1 provided: *97 Except as otherwise provided in this subsection or [MCL 205.”
Kalamazoo Education Assn mea/nea v. Kalamazoo Public Schools (2023) michctapp “, MCL 205.95(1), and only a few provisions of the GSTA explicitly reference the UTA, see, e.”
— Mich. Comp. Laws § 205.95(1)(a) — 1 case
Capital One Na v. State Treasurer (2020) michctapp “7 Our holding in the previous case suggests that the panel was of the belief that the Department had a rational basis to request documentation that would establish “actual sales tax paid,” and that the Department reasonably exercised its discretion in concluding that the taxable…”
— Mich. Comp. Laws § 205.95(4) — 2 cases
Devonair Enterprises, LLC v. Department of Treasury (2012) michctapp “Former MCL 205.95(1) 1 provided: *97 Except as otherwise provided in this subsection or [MCL 205.”
Cdm Leasing LLC v. Department of Treasury (2014) michctapp “” MCL 205.95(4). Mich Admin Code, R 205.132(1) (aka Rule 82) implements these governing statutes as follows: A person engaged in the business of renting or leasing tangible personal property to others shall pay the Michigan sales or use tax at the time he purchases -2- tangible…”
— Mich. Comp. Laws § 205.95(5) — 1 case
Devonair Enterprises, LLC v. Department of Treasury (2012) michctapp “Former MCL 205.95(1) 1 provided: *97 Except as otherwise provided in this subsection or [MCL 205.”
— Mich. Comp. Laws § 205.95(a) — 7 cases
World Book, Inc v. Department of Treasury (1999) mich “MCL 205.95(a); MSA 7.555(5)(a), MCL 205.97; MSA 7.”
Sharper Image Corp. v. Department of Treasury (1996) michctapp “MCL 205.95(a); MSA 7.555(5)(a), MCL 205.97; MSA 7.”
Michigan Bell Telephone Co. v. Department of Treasury (1998) michctapp “However, § 5(a) of the act, MCL 205.95(a); MSA 7.555(5)(a), requires each seller to collect the “tax imposed by this act from the consumer,” and, in addition, § 9, MCL 205.”
World Book, Inc v. Department of Treasury (1997) michctapp “Sharper Image Corp v Dep’t of Treasury, 216 Mich App 698, 700, n 1 ; 550 NW2d 596 (1996), MCL 205.95(a); MSA 7.555(5)(a), and MCL 205.”
Michigan National Bank v. Department of Treasury (1983) michctapp “Under the Use Tax Act, any person engaged in the business of selling tangible personal property for storage or use in this state is required to register with defendant, MCL 205.95(a); MSA 7.555(5)(a). Under administrative rules promulgated by respondent, only those out-of-state…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.