Michigan law prior to Streamlined
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.