Bill Text: MI SB0883 | 2009-2010 | 95th Legislature | Chaptered

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Bill Title: Sales tax; collections; streamlined sales and use tax revenue equalization act; provide credit for sales tax paid on core charge of heavy earthmoving equipment. Amends 2004 PA 175 (MCL 205.171 - 205.191) by adding sec. 14a.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Passed) 2010-12-29 - Assigned Pa 0333'10 With Immediate Effect [SB0883 Detail]

Download: Michigan-2009-SB0883-Chaptered.html

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Act No. 333

Public Acts of 2010

Approved by the Governor

December 21, 2010

Filed with the Secretary of State

December 21, 2010

EFFECTIVE DATE: December 21, 2010

STATE OF MICHIGAN

95TH LEGISLATURE

REGULAR SESSION OF 2010

Introduced by Senators Cassis, Basham and Barcia

ENROLLED SENATE BILL No. 883

AN ACT to amend 2004 PA 175, entitled “An act to impose taxes and create credits and refundable credits to modify and equalize the impact of changes made to the general sales tax act and use tax act necessary to bring those taxes into compliance with the streamlined sales tax agreement so this state may participate in the streamlined sales tax system and governing board; to prescribe certain powers and duties of certain state departments; and to provide for the disbursement of certain proceeds,” (MCL 205.171 to 205.191) by adding section 14a.

The People of the State of Michigan enact:

Sec. 14a. A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or battery for heavy earthmoving equipment may calculate a credit and seek a refund from the department under this act in an amount equal to the sales tax paid.

This act is ordered to take immediate effect.

Secretary of the Senate

Clerk of the House of Representatives

Approved

Governor