Bill Text: MI HB4421 | 2015-2016 | 98th Legislature | Introduced
Bill Title: Sales tax; exemptions; sales at retail for fund-raising activities by nonprofit organizations; increase exempt amount. Amends sec. 4o of 1933 PA 167 (MCL 205.54o).
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2015-04-15 - Printed Bill Filed 04/15/2015 [HB4421 Detail]
Download: Michigan-2015-HB4421-Introduced.html
HOUSE BILL No. 4421
April 14, 2015, Introduced by Reps. Potvin, Hughes, LaVoy, Zemke, Love, McCready, Leutheuser and Kosowski and referred to the Committee on Tax Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 4o (MCL 205.54o), as amended by 2004 PA 173.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4o. (1) The sale of tangible personal property for fund-
raising purposes by a school, church, hospital, parent cooperative
preschool, or nonprofit organization that has a tax exempt status
under section 4q(1)(a) or (b) and that has aggregate sales at
retail
in the calendar year of less than $5,000.00 $10,000.00 are
exempt from the tax under this act.
(2) A club, association, auxiliary, or other organization
affiliated with a school, church, hospital, parent cooperative
preschool, or nonprofit organization with a tax exempt status under
section 4q(1)(a) or (b) is not considered a separate person for
purposes of this exemption. As used in this section, "school" means
each elementary, middle, junior, or high school site within a local
school district that represents a district attendance area as
established by the board of the local school district.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
