Bill Text: MI SB0210 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Sales tax; exemptions; sales at retail for fund-raising purposes; increase exempt amount. Amends sec. 4o of 1933 PA 167 (MCL 205.54o).
Spectrum: Strong Partisan Bill (Republican 11-1)
Status: (Introduced - Dead) 2013-02-20 - Referred To Committee On Finance [SB0210 Detail]
Download: Michigan-2013-SB0210-Introduced.html
SENATE BILL No. 210
February 20, 2013, Introduced by Senators GREEN, CASWELL, JONES, ROBERTSON, ROCCA, PROOS, HANSEN, COLBECK, JANSEN, MEEKHOF, BRANDENBURG and GREGORY 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) and that has aggregate sales at
retail
in the calendar year of less than $5,000.00 $25,000.00 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.
