Section 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.Amended by 2014, Act 80,s 4, eff. 1/1/2015.Added by 2004, Act 172, s 25, eff. 9/1/2004.See 2012, Act 408, enacting sections 1 and 2. The conditions in enacting section 1 of Act 408 of 2012 were not met. Act 408 of 2012 did not go into effect.See 2014, Act 80, enacting sections 1 and 2. Act 80 of 2014 was approved by a majority of the voters at the August 5, 2014 primary election. The election results were certified by the Michigan Board of State Canvassers on August 22, 2014.See 2014, Act 81, enacting sections 1 and 2. The conditions in enacting section 1 of Act 81 of 2014 were not met. Act 81 of 2014 did not go into effect.