Bill Text: MI SB0245 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Sales tax; exemptions; tax on purchase of materials used for construction of a county jail; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4dd.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2013-03-05 - Referred To Committee On Finance [SB0245 Detail]

Download: Michigan-2013-SB0245-Introduced.html

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SENATE BILL No. 245

 

 

March 5, 2013, Introduced by Senators JONES, HANSEN, BRANDENBURG, SCHUITMAKER and MARLEAU and referred to the Committee on Finance.

 

 

 

     A bill to amend 1933 PA 167, entitled

 

"General sales tax act,"

 

(MCL 205.51 to 205.78) by adding section 4dd.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4dd. For taxes levied after December 31, 2011, a sale of

 

tangible personal property to a person directly engaged in the

 

business of constructing, altering, repairing, or improving real

 

estate for others to the extent that the property is affixed to and

 

made a structural part of a county jail is exempt from the tax

 

under this act. As used in this section, "county jail" means a

 

facility operated by a county for the physical detention and

 

correction of persons charged with or convicted of criminal

 

offenses and ordinance violations, persons found guilty of civil or

 

criminal contempt, and juveniles detained by court order.

 

     Enacting section 1. This amendatory act is retroactive and is

 

effective for taxes levied after December 31, 2011.