Bill Text: MI HJRY | 2017-2018 | 99th Legislature | Introduced
Bill Title: Constitutional amendments; state; sales and use tax exemptions for food and prescription drugs for the care and maintenance of a service animal; provide for. Amends sec. 8, art. IX of the state constitution.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-10-31 - Joint Resolution Electronically Reproduced 10/26/2017 [HJRY Detail]
Download: Michigan-2017-HJRY-Introduced.html
HOUSE JOINT RESOLUTION Y
October 26, 2017, Introduced by Reps. Gay-Dagnogo, Wittenberg, Zemke, Love, Hammoud, Sabo, Yanez, Green, Howrylak, Byrd, Brinks, Chang, Garrett, Lucido, Geiss, Sowerby, Elder, Durhal, Sneller, Ellison, Cochran, Webber, Neeley, Peterson, Hornberger and Jones and referred to the Committee on Tax Policy.
A joint resolution proposing an amendment to the state
constitution of 1963, by amending section 8 of article IX, to
exempt sales tax or use tax from being charged or collected on the
sale or use of prescription drugs for use or consumption by a
service animal or food for consumption by a service animal.
Resolved by the Senate and House of Representatives of the
state of Michigan, That the following amendment to the state
constitution of 1963, to exempt sales tax or use tax from being
charged or collected on the sale or use of prescription drugs for
use or consumption by a service animal or food for consumption by a
service animal, is proposed, agreed to, and submitted to the people
of the state:
ARTICLE IX
Sec. 8. Except as provided in this section, the Legislature
shall not impose a sales tax on retailers at a rate of more than 4%
of their gross taxable sales of tangible personal property.
Beginning May 1, 1994, the sales tax shall be imposed on
retailers at an additional rate of 2% of their gross taxable sales
of tangible personal property not exempt by law and the use tax at
an additional rate of 2%. The proceeds of the sales and use taxes
imposed at the additional rate of 2% shall be deposited in the
state school aid fund established in section 11 of this article.
The allocation of sales tax revenue required or authorized by
sections 9 and 10 of this article does not apply to the revenue
from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and
after January 1, 1975 on the sale or use of prescription drugs for
human use, or on the sale or use of food for human consumption
except in the case of prepared food intended for immediate
consumption as defined by law. This provision shall not apply to
alcoholic beverages.
Beginning January 1, 2019, no sales tax or use tax shall be
charged or collected on the sale or use of prescription drugs for
use or consumption by a service animal or the sale or use of food
for consumption by a service animal.
Resolved further, That the foregoing amendment shall be
submitted to the people of the state at the next general election
in the manner provided by law.
