Bill Text: MI SB0993 | 2017-2018 | 99th Legislature | Chaptered

Michigan Senate Bill 993 (Prior Session Legislation)

Bill Title: Use tax; collections; trigger for assessment on certain medical services; eliminate. Amends sec. 3f of 1937 PA 94 (MCL 205.93f). TIE BAR WITH: SB 0994'18

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-06-12 - Assigned Pa 0174'18 With Immediate Effect [SB0993 Detail]

Download: Michigan-2017-SB0993-Chaptered.html

Act No. 174

Public Acts of 2018

Approved by the Governor

June 11, 2018

Filed with the Secretary of State

June 11, 2018

EFFECTIVE DATE: June 11, 2018

STATE OF MICHIGAN

99TH LEGISLATURE

REGULAR SESSION OF 2018

Introduced by Senators MacGregor, Horn, Stamas, Shirkey, Proos and Schmidt

ENROLLED SENATE BILL No. 993

AN ACT to amend 1937 PA 94, entitled “An act to provide for the levy, assessment, and collection of a specific excise tax on the storage, use, or consumption in this state of tangible personal property and certain services; to appropriate the proceeds of that tax; to prescribe penalties; and to make appropriations,” by amending section 3f (MCL 205.93f), as amended by 2016 PA 390.

The People of the State of Michigan enact:

Sec. 3f. Except as otherwise provided under this section, beginning April 1, 2014 through December 31, 2016, the use or consumption of medical services provided by entities identified in, and pursuant to contracts identified under, section 106(2)(a) and section 109f(2) of the social welfare act, 1939 PA 280, MCL 400.106 and 400.109f, shall be taxed in the same manner as tangible personal property is taxed under this act notwithstanding any other provision or exemption under this act. As used in this section, “medical services” means those medical services provided only to Medicaid beneficiaries enrolled under title XIX of the social security act, 42 USC 1396 to 1396w-5.

Enacting section 1. This amendatory act does not take effect unless Senate Bill No. 994 of the 99th Legislature is enacted into law.

This act is ordered to take immediate effect.

Secretary of the Senate

Clerk of the House of Representatives

Approved

Governor