February 5, 2009, Introduced by Reps. Pearce, McMillin, Opsommer, Lori, Agema, Green, Bolger, Tyler, Kurtz and DeShazor and referred to the Committee on Tax Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4ff.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4ff. (1) A sale of tangible personal property purchased
by a person engaged in the business of constructing, altering,
repairing, or improving real estate for others is exempt from the
tax under this act if the property is to be affixed to or made a
structural part of a church food pantry or a community food pantry.
(2) As used in this section:
(a) "Church food pantry" means a food pantry owned and
operated by a regularly organized church.
(b) "Community food pantry" means a food pantry designated by
the community foundation serving the local unit of government in
which the community food pantry is located as that community
foundation's food bank.
(c) "Community foundation" means that term as defined in
section 261 of the income tax act of 1967, 1967 PA 281, MCL
206.261.
(d) "Food pantry" means a building dedicated to providing food
resources free of charge to low-income families during periods of
unexpected personal financial crisis or emergency situations,
including, but not limited to, weather-related emergencies or other
natural disasters.