EXEMPT VETERANS' CASKETS

FROM USE TAX

House Bill 6014

Sponsor: Rep. Randy Richardson

Committee: Tax Policy

Complete to 12-1-00

A SUMMARY OF HOUSE BILL 6014 AS INTRODUCED 9-27-00

The bill would amend the Use Tax Act to exempt from the tax the sale of a casket or any other outside burial container for the burial of a veteran who:

• was a resident of the state at least six months before entering the armed forces of the United States or was a resident of the state for at least five years before his or her death;

• served in the armed forces during a period of war or conflict under Public Act 190 of 1965 (which lists the beginning and ending dates of wars and conflicts for purposes of determining eligibility for veterans' benefits); and


• was discharged from service under honorable conditions or died while in service not as a result of his or her own misconduct.

MCL 205.94x

Analyst: C. Couch