Bill Text: MI SB0113 | 2017-2018 | 99th Legislature | Engrossed
Bill Title: Sales tax; collections; certain revenue attributable to transformational brownfield plans; capture and earmark. Amends sec. 4d of 1933 PA 167 (MCL 205.54d).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2017-06-13 - Assigned Pa 0048'17 With Immediate Effect [SB0113 Detail]
Download: Michigan-2017-SB0113-Engrossed.html
SB-0113, As Passed House, May 4, 2017
SB-0113, As Passed Senate, February 22, 2017
SENATE BILL No. 113
February 7, 2017, Introduced by Senators CASPERSON, HORN, MACGREGOR, ZORN, HANSEN, STAMAS, SCHMIDT, GREEN, JONES, KOWALL, HERTEL, WARREN, YOUNG, KNEZEK and BRANDENBURG and referred to the Committee on Economic Development and International Investment.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 4d (MCL 205.54d), as amended by 2014 PA 53.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4d. The following are exempt from the tax under this act:
(a) The sale of tangible personal property to a person who is
a lessor licensed under the use tax act, 1937 PA 94, MCL 205.91 to
205.111, and whose rental receipts are taxed or specifically exempt
under the use tax act, 1937 PA 94, MCL 205.91 to 205.111.
(b) The sale of a vehicle acquired for lending or leasing to a
public or parochial school for use in a course in driver education.
(c) The sale of a vehicle purchased by a public or parochial
school if that vehicle is certified for driver education and is not
reassigned for personal use by the school's administrative
personnel.
(d) The sale of water through water mains, the sale of water
delivered in bulk tanks in quantities of not less than 500 gallons,
or the sale of bottled water.
(e) The sale of tangible personal property to a person for
demonstration purposes. For a dealer selling a new car or truck,
the exemption for demonstration purposes shall be determined by the
number of new cars and trucks sold during the current calendar year
or the immediately preceding year without regard to specific make
or style in accordance with the following schedule of 0 to 25, 2
units; 26 to 100, 7 units; 101 to 500, 20 units; 501 or more, 25
units; but not to exceed 25 cars and trucks in a calendar year for
demonstration purposes.
(f) Specific charges for technical support or for adapting or
modifying prewritten computer software programs to a purchaser's
needs or equipment if those charges are separately stated and
identified.
(g) The sale of computer software originally designed for the
exclusive use and special needs of the purchaser.
(h) The sale of a commercial advertising element if the
commercial advertising element is used to create or develop a
print, radio, television, or other advertisement, the commercial
advertising element is discarded or returned to the provider after
the advertising message is completed, and the commercial
advertising element is custom developed by the provider for the
purchaser. As used in this subdivision, "commercial advertising
element" means a negative or positive photographic image, an
audiotape or videotape master, a layout, a manuscript, writing of
copy, a design, artwork, an illustration, retouching, and
mechanical or keyline instructions. This exemption does not include
black and white or full color process separation elements, an
audiotape reproduction, or a videotape reproduction.
(i) A sale made outside of the ordinary course of the seller's
business.
(j) An isolated transaction by a person not licensed or
required to be licensed under this act, in which tangible personal
property is offered for sale, sold, or transferred and delivered by
the owner.
(k) The sale of oxygen for human use dispensed pursuant to a
prescription.
(l) The sale of insulin for human use.
(m) Before January 1, 2016, the sale of tangible personal
property for use in construction or renovation of a qualified
convention facility under the regional convention facility
authority act, 2008 PA 554, MCL 141.1351 to 141.1379. As used in
this subdivision, "qualified convention facility" means that term
as defined in section 5 of the regional convention facility
authority act, 2008 PA 554, MCL 141.1355.
(n) The sale of tangible personal property for use in eligible
activities described in section 2(o)(iv) of the brownfield
redevelopment financing act, 1996 PA 381, MCL 125.2652, on eligible
property that is included in a transformational brownfield plan, to
the extent that the tangible personal property will be affixed to
and made a structural part of the real property or infrastructure
Senate Bill No. 113 as amended May 3, 2017
improvements included within the transformational brownfield plan.
As used in this subdivision, "eligible property", "infrastructure
improvements", and "transformational brownfield plan" mean those
terms as defined in section 2 of the brownfield redevelopment
financing act, 1996 PA 381, MCL 125.2652.
[Enacting section 1. This amendatory act takes effect 45 days after the date it is enacted into law.]
