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.
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(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.