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| Michigan law prior to Streamlined |
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Michigan law does not allow for local jurisdictions such
as cities or counties to impose sales or use taxes. Further, administration of
sales and use tax is centralized at the state level in the Michigan Department
of Treasury. Accordingly, Michigan law prior to Streamlined was already in
compliance with Agreement provisions addressing these two major simplification
issues. Prior Michigan law diverged from the Streamlined Agreement in some of
its definitions and administrative provisions. These issues include product
definitions such as food and medical goods, administrative definitions such as
what is included in "sales price," and administrative provisions such
as the time for filing returns.
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