Michigan § Article IX § 10 - Sales tax; distribution to local governments.

Full text of Michigan Michigan Compiled Laws § Article IX § 10 — Sales tax; distribution to local governments., with citation guidance and answers to common questions.

§ Article IX § 10. Sales tax; distribution to local governments.

Sec. 10.

Fifteen percent of all taxes imposed on retailers on taxable sales at retail of tangible personal property at a rate of not more than 4% shall be used exclusively for assistance to townships, cities and villages, on a population basis as provided by law. In determining population the legislature may exclude any portion of the total number of persons who are wards, patients or convicts in any tax supported institution.

Source: official Michigan text · Last verified 2026-08-27

Frequently Asked Questions About Michigan § Article IX § 10

What does Michigan Compiled Laws § Article IX § 10 cover?

Section Article IX § 10 ("Sales tax; distribution to local governments.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Michigan § Article IX § 10?

A common citation format is "Michigan Compiled Laws § Article IX § 10" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Michigan law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.

How does Michigan § Article IX § 10 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.