Mich. Admin. Code R 205.77 — Fairs, circuses, carnivals, and other public exhibitions

Rule 27. Persons operating or sponsoring a fair, circus, carnival, exposition, bazaar,
or similar event are liable, as the principal, for the tax upon the sale or use of tangible
personal property sold, given as prizes, or otherwise disposed of by a person engaged in
business without a sales tax license at the exhibition, unless the tax is paid by the
dispenser of the property.