why would use tax be owed?
https://imgur.com/a/4R73hTE
https://www.michigan.gov/taxes/0,4676,7-238-43519_43529---,00.html
Contractors - A sales tax license is not required for contractors or subcontractors, since they are the final consumers of the materials they affix to real property. Anyone who is directly engaged in the activity of constructing, altering, repairing, or improving real estate for others is liable for the sales tax on the inventory value of the materials affixed to the property. If the real estate being constructed, altered, repaired, or improved is a nonprofit hospital or nonprofit housing entity, no tax is due on any materials which became affixed to and made a structural part of the hospital or housing entity. This information may be obtained in Revenue Administrative Bulletin 1988-35 and 1999-02