(n) "Watercraft dealer" means a dealer as that term is defined in section 80102 of the natural resources and
environmental protection act, 1994 PA 451, MCL 324.80102.
(o) "Utility" means either of the following:
(i) A person regulated by the Michigan public service commission as a utility.
(ii) A person that operates equipment or facilities for producing, generating, transmitting, delivering, or
furnishing electricity within this state for the public for compensation, regardless of the person's owner,
ownership structure, or regulation by the Michigan public service commission.
(2) If the department determines that it is necessary for the efficient administration of this act to regard an
unlicensed person, including a salesperson, representative, peddler, or canvasser as the agent of the dealer,
distributor, supervisor, or employer under whom the unlicensed person operates or from whom the unlicensed
person obtains the tangible personal property sold by the unlicensed person, irrespective of whether the
unlicensed person is making sales on the unlicensed person's own behalf or on behalf of the dealer,
distributor, supervisor, or employer, the department may so regard the unlicensed person and may regard the
dealer, distributor, supervisor, or employer as making sales at retail at the retail price for the purposes of this
act.
(3) Notwithstanding anything to the contrary in this act, the following applies only to delivery and
installation charges described in subsection (1)(d)(iv) or (v), except that this subsection does not apply to
delivery and installation charges involving or relating to the sale of electricity, natural gas, or artificial gas by
a utility:
(a) Not later than 90 days after the effective date of the amendatory act that added this subsection, the
department shall cancel all outstanding balances related to such delivery and installation charges on notices of
intent to assess that were issued under section 21 of 1941 PA 122, MCL 205.21, for the tax levied under this
act and that were issued before the effective date of the amendatory act that added this subsection.
(b) Not later than 90 days after the effective date of the amendatory act that added this subsection, the
department shall cancel all outstanding balances related to such delivery and installation charges on final
assessments that were issued under section 22 of 1941 PA 122, MCL 205.22, for the tax levied under this act,
and that were issued before the effective date of the amendatory act that added this subsection.
(c) After the effective date of the amendatory act that added this subsection, the department shall not issue
any new assessments for the tax levied under this act on such delivery and installation charges for any tax
period before the effective date of the amendatory act that added this subsection that is open under the statute
of limitations provided in section 27a of 1941 PA 122, MCL 205.27a.
History: 1933, Act 167, Imd. Eff. June 28, 1933;Am. 1935, Act 77, Imd. Eff. May 23, 1935;Am. 1939, Act 123, Imd. Eff. May
19, 1939;Am. 1939, Act 313, Imd. Eff. June 22, 1939;Am. 1941, Act 59, Imd. Eff. May 5, 1941;Am. 1941, Act 249, Imd. Eff.
June 16, 1941;Am. 1943, Act 29, Imd. Eff. Mar. 24, 1943;Am. 1945, Act 259, Imd. Eff. May 25, 1945;Am. 1948, Ex. Sess., Act
30, Imd. Eff. May 10, 1948;CL 1948, 205.51;Am. 1949, Act 272, Eff. July 1, 1949;Am. 1950, 1st Ex. Sess., Act 9, Imd. Eff. May
9, 1950;Am. 1951, Act 245, Eff. Sept. 28, 1951;Am. 1952, Act 166, Imd. Eff. Apr. 24, 1952;Am. 1953, Act 204, Imd. Eff. June
10, 1953;Am. 1955, Act 236, Eff. Oct. 14, 1955;Am. 1960, Act 76, Imd. Eff. Apr. 25, 1960;Am. 1964, Act 214, Eff. Aug. 28,
1964;Am. 1970, Act 16, Eff. May 1, 1970;Am. 1973, Act 45, Imd. Eff. July 4, 1973;Am. 1976, Act 70, Imd. Eff. Apr. 5, 1976;
Am. 1982, Act 218, Eff. Jan. 1, 1984;Am. 1984, Act 32, Imd. Eff. Mar. 14, 1984;Am. 1987, Act 259, Imd. Eff. Dec. 28, 1987;
Am. 1993, Act 325, Eff. May 1, 1994;Am. 1994, Act 127, Eff. Aug. 1, 1994;Am. 1995, Act 209, Imd. Eff. Nov. 29, 1995;Am.
1997, Act 193, Eff. Jan. 1, 1998;Am. 1998, Act 365, Imd. Eff. Oct. 20, 1998;Am. 1998, Act 451, Imd. Eff. Dec. 30, 1998;Am.
1999, Act 116, Imd. Eff. July 14, 1999;Am. 2000, Act 390, Imd. Eff. Jan. 8, 2001;Am. 2004, Act 173, Eff. Sept. 1, 2004;Am.
2008, Act 438, Imd. Eff. Jan. 9, 2009;Am. 2013, Act 159, Imd. Eff. Nov. 6, 2013;Am. 2013, Act 160, Imd. Eff. Nov. 6, 2013;Am.
2016, Act 8, Imd. Eff. Feb 2, 2016;Am. 2016, Act 515, Eff. Mar. 29, 2017;Am. 2018, Act 2, Imd. Eff. Jan. 18, 2018;Am. 2023,
Act 20, Imd. Eff. Apr. 26, 2023.
Compiler's note: Act 76 of 1984 amended Act 32 of 1984 by adding enacting section 2 to read as follows:
“Section 2. (1) This amendatory act shall not apply to qualified purchase agreements, or verified purchase agreements if in relation to
a refund under subsection (4), for a motor vehicle, trailer coach, or titled watercraft entered into on or before March 14, 1984 if the
transfer of ownership occurs on or before February 1, 1985 and if a motor vehicle or trailer coach or titled watercraft is used as part
payment of the purchase price.
“(2) A taxpayer may submit a claim for refund to the department if all of the following occur:
“(a) A qualified purchase agreement is entered into on or before March 14, 1984.
“(b) The transfer of ownership occurs after March 14, 1984 and on or before 10 days after the effective date of this amendatory act
that added this enacting section.
“(c) The tax imposed upon the sale at retail was in an amount greater than the tax required if pursuant to this enacting section, this
amendatory act had not been applied in determining the gross proceeds upon which the tax was computed.
“(d) The taxpayer who paid the excess tax provides satisfactory proof that the taxpayer has reimbursed the purchaser of the motor
vehicle, trailer coach, or titled watercraft for the excess paid by the purchaser if applicable.
“(3) Upon verification of a claim made pursuant to subsection (2), the department shall refund the exempt tax paid to the claimant.
“(4) The department may establish procedures to refund any excess tax paid by the purchaser, directly to the purchaser, when the
taxpayer has failed to claim a refund for an overpayment made by the purchaser.
Rendered Friday, July 19, 2024 Page 3 Michigan Compiled Laws Complete Through PA 80 of 2024
Courtesy of www.legislature.mi.gov