SENATE BILL NO. 890


  February 17, 1998, Introduced by Senator EMMONS and 
       referred to the Committee on Finance.
     


        A bill to amend 1975 PA 228, entitled

   "Single business tax act,"

   by amending section 52 (MCL 208.52).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 52.  Sales of tangible personal property are in this

 2    state  if  IN EITHER OF THE FOLLOWING
             CIRCUMSTANCES:

 3         (a) The property is shipped or delivered to a purchaser,

 4    other than the United States government, within this state

 5    regardless of the free on board point or other conditions of the

 6    sales.

 7         (b) The property is shipped from an office, store, ware-

 8    house, factory, or other place of storage in this state and the

 9    purchaser is the United States government, or FOR TAX YEARS

10    BEGINNING BEFORE JANUARY 1, 1998 the taxpayer is not taxable in

11    the state of the purchaser.  For the purposes of this subdivision


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                                   2

 1    only AND FOR TAX YEARS BEGINNING BEFORE JANUARY 1, 1998, "state"

 2    means any state of the United States, the District of Columbia,

 3    the  commonwealth  COMMONWEALTH of Puerto Rico, any
             territory or

 4    possession of the United States, or political subdivision

 5    thereof.

 6         Enacting section 1.  This amendatory act does not take

 7    effect unless Senate Bill No. 872 of the 89th Legislature is

 8    enacted into law.








































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