Nothing in this act shall prohibit a taxpayer who qualifies for the credit under section 445 [a new motor vehicle dealer licensed under the Michigan vehicle code (1949 PA 300, MCL 257.1 to 257.923)] or a taxpayer who is a dealer of new or used personal watercraft from collecting the tax imposed under this section in addition to the sales price. The amount remitted to the department for the tax under this section shall not be less than the stated and collected amount. MCL 208.1203(5); emphasis added.

The statute's explicit mention of these two types of taxpayers having authority to state and collect the MGR tax in addition to sales price demonstrates intent to exclude all other taxpayers. Thus, the MBTA expressly limits the authority to separately itemize and collect the modified gross receipts tax in addition to sales price to only two types of taxpayers: new motor vehicle dealers and dealers of new or used personal watercraft.