Mich. Admin. Code R. 205.26 - Use tax registration
Rule 26.
(1)
Except as provided in subrules (5) and (6) of this rule, activities that
require a registration under the Use Tax Act, 1937 PA 94, MCL
205.91 to
205.111, include, but are not
limited to, the following:
(a) An
out-of-state seller making sales into this state that has nexus with this state
if the transfer of ownership of the tangible personal property occurs outside
of this state.
(b) An out-of-state
seller making sales into this state that voluntarily collects and remits use
tax that does not have nexus with this state.
(c) A business in this state that purchases
tangible personal property from a seller that does not provide proof that sales
or use tax was due and paid on the transaction.
(d) A lessor of tangible personal property
that elects to collect and remit use tax on its rental receipts.
(e) A provider of intrastate or interstate
telecommunications services.
(f) A
provider of rental accommodations for a continuous period of 1 month or
less.
(g) A provider of laundering
or textile cleaning service under a sale, rental, or service agreement with a
term of not less than 5 days.
(h) A
provider of mobile wireless services.
(i) A person holding a direct payment
authorization.
(2) A use
tax registration must be obtained as prescribed by the department of
treasury.
(3) A use tax
registration is not transferable.
(4) Registration under the Use Tax Act, 1937
PA 94, MCL
205.91 to
205.111, requires the filing of
returns on forms and at a frequency required by the department of treasury.
Filing by electronic means, by accelerated filing, or by other methods approved
by the department of treasury may be required. Failure to register and file
returns may subject the taxpayer to penalties.
(5) A seller holding a sales tax license
under the General Sales Tax Act, 1933 PA 167, MCL
205.51 to MCL
205.78, is not required to
register for use tax.
(6) A seller
registered under the Streamlined Sales and Use Tax Agreement who is not
otherwise subject to use tax under the Use Tax Act, 1937 PA 94, MCL
205.91 to
205.111, is not required to
register for use tax because of the registration under the Streamlined Sales
and Use Tax Agreement.
Notes
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