Mich. Admin. Code R 205.29 — Exemption for use tax already paid on tangible personal property or

services.
Rule 29. (1) A person in this state that purchases or otherwise acquires from a seller
located in another state tangible personal property that is used, stored, or consumed in
this state is not liable for the tax levied under the Use Tax Act, 1937 PA 94, MCL 205.91
to 205.111, if the use tax was already paid to the seller by that person for the tangible
personal property. In addition, a person who uses or consumes a service in this state that
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is taxable to that person under the Use Tax Act, 1937 PA 94, MCL 205.91 to 205.111, is
not liable for the use tax if the seller or provider of the service collected the use tax from
that person in connection with the sale or provision of the service or the person otherwise
paid the use tax that was billed by the provider of the service.
(2) For purposes of subrule (1) of this rule, it is the responsibility of the person
using, storing, or consuming the tangible personal property in this state, or using or
consuming the service in this state, to retain proof that the use tax was paid by that person
for the purchase or acquisition of the tangible personal property or service, or was
otherwise collected from that person by the seller or provider of the tangible personal
property or service.