HOUSE BILL No. 5552


     April 11, 2000, Introduced by Rep. Clarke and referred to the Committee on Tax Policy.


        A bill to amend 1933 PA 167, entitled

   "General sales tax act,"

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

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 4AA.  A PERSON SUBJECT TO THE TAX UNDER THIS ACT MAY

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      EXCLUDE FROM THE GROSS PROCEEDS USED FOR THE COMPUTATION OF THE

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      TAX THE SALE OF TANGIBLE PERSONAL PROPERTY TO A PERSON DIRECTLY

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      ENGAGED IN THE BUSINESS OF CONSTRUCTING, ALTERING, REPAIRING, OR

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      IMPROVING REAL ESTATE FOR OTHERS TO THE EXTENT THAT THE PROPERTY

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      IS AFFIXED TO AND MADE A STRUCTURAL PART OF THE REAL ESTATE OF A

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      SCHOOL DISTRICT, LOCAL ACT SCHOOL DISTRICT, OR INTERMEDIATE

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      SCHOOL DISTRICT, AS THOSE TERMS ARE DEFINED IN THE REVISED SCHOOL

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      CODE, 1976 PA 451, MCL 380.1 TO 380.1852.






   05321'99          Final page.                            CSC