Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 205.109 — Collection or payment of tax; benefit to state, authority, and metropolitan areas

(1) The tax collected by the seller from the consumer or lessee under this act is for the benefit of this state, the authority, and the metropolitan areas of this state, including, but not limited to, local communities within the metropolitan areas. A person other than this state, the authority, and the metropolitan areas of this state shall not derive a benefit from the collection or payment of this tax.
(2) The legislature finds and declares that the purpose of the amendatory act that added this subsection is modernizing the tax system to help small businesses grow and create jobs in this state.

Last amended: History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2014, Act 80 , Eff. Jan. 1, 2015 Compiler's Notes: Former MCL 205.109, which pertained to penalty for general violations, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.Enacting section 1 of Act 80 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless approved by a majority of the registered and qualified electors of this state voting on the question at an election to be held on the August regular elec

Source: official text