Mich. Admin. Code R. 205.127 - Water
Rule 77.
(1) Sales
of water are taxable except when delivered through water mains, sold in bulk
tanks in quantities of not less than 500 gallons, sold as bottled water, or
sold for an exempt use.
(2) The
sale of equipment, tools, machinery, pipes, fittings and supplies to a person
for consumption or use in distributing and carrying water is taxable. Sales of
tangible personal property for installation as a component part of a water
pollution control facility are exempt if the facility was issued a tax
exemption certificate under part 37 of the natural resources and environmental
protection act, 1994 PA 451, MCL 324.3701 to 324.3708.
(3) As used in this rule, "bottled water"
means water that is placed in a safety sealed container or package for human
consumption, including water that is delivered to the buyer in a reusable
container that is not sold with the water. Bottled water is calorie free and
does not contain sweeteners or other additives except that it may contain 1 or
more of the following:
(a) Antimicrobial
agents.
(b) Fluoride.
(c) Carbonation.
(d) Vitamins, minerals, and
electrolytes.
(e) Oxygen.
(f) Preservatives.
(g) Only those flavors, extracts, or essences
derived from a spice or fruit.
Notes
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