Bill Text: MI SB1266 | 2011-2012 | 96th Legislature | Introduced
Bill Title: Sales tax; exemptions; tax-exempt status on aggregate sales for fund-raising purposes for certain nonprofit organizations; include veterans service organizations. Amends sec. 4o of 1933 PA 167 (MCL 205.54o).
Spectrum: Partisan Bill (Republican 10-0)
Status: (Introduced - Dead) 2012-09-12 - Referred To Committee On Finance [SB1266 Detail]
Download: Michigan-2011-SB1266-Introduced.html
SENATE BILL No. 1266
September 12, 2012, Introduced by Senators GREEN, BRANDENBURG, PROOS, NOFS, JONES, CASWELL, ROCCA, HILDENBRAND, CASPERSON and BOOHER and referred to the Committee on Finance.
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), or by a veterans' organization that
is exempt from federal income tax under section 501(c)(19) of the
internal revenue code, 26 USC 501, and that has aggregate sales at
retail in the calendar year of less than $5,000.00 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), or a club, association, auxiliary, or
other organization affiliated with a veterans' organization that is
exempt from federal income tax under section 501(c)(19) of the
internal revenue code, 26 USC 501, 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.
