Bill Text: MI HB4421 | 2015-2016 | 98th Legislature | Introduced

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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

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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.