SENATE BILL NO. 582


   May 6, 1999, Introduced by Senator BULLARD and referred to the
        Committee on Finance.



        A bill to amend 1937 PA 94, entitled

   "Use tax act,"

   by amending section 5 (MCL 205.95).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 5.  (1)  (a)  Every person,  when
              IF engaged in the

 2    business of selling tangible personal property for storage, use,

 3    or other consumption in this state, shall register with the

 4    department and give the name and address of each agent operating

 5    in this state, the location of  any and  all
             distribution or

 6    sales houses or offices  ,  or other places of
             business in this

 7    state, and  such  other information  as
              the department  may

 8     require  REQUIRES with respect to matters pertinent
                       to the

 9    enforcement of this act,  but it shall not be necessary for
             a

10     seller holding  UNLESS THE PERSON HAS a license
                       obtained

11     pursuant to the provisions of Act No.  167 of the Public
             Acts of


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 1    1933, as amended, to register with the department as
             provided in

 2     this act  UNDER THE GENERAL SALES TAX ACT, 1933 PA
                       167, MCL

 3    205.51 TO 205.78.  Every  such  seller shall
             collect the tax

 4    imposed by this act from the consumer.

 5         (2)  (b)  The corporation and securities
             commission shall

 6    not issue to any foreign corporation OR FOREIGN LIMITED LIABILITY

 7    COMPANY engaged in the business of selling tangible personal

 8    property a certificate of authority to do business in this state

 9    or approve and file the proposed articles of incorporation sub-

10    mitted to it by any domestic corporation OR LIMITED LIABILITY

11    COMPANY authorizing or permitting  such  THAT
             corporation OR

12    LIMITED LIABILITY COMPANY to conduct any business of selling of

13    tangible personal property unless  such corporations shall

14     submit  THAT CORPORATION OR LIMITED LIABILITY
                       COMPANY SUBMITS

15    with an application for  said  THE certificate of
             authority or

16    proposed articles of incorporation  ,  an
             application for regis-

17    tration of  said  THE corporation OR LIMITED
             LIABILITY COMPANY

18    under the provisions of this act, or an application for license

19    under the  provisions of Act No.  167 of the Public Acts of
             1933,

20     as amended, which application shall be transmitted to the
                       depart-

21     ment by said  GENERAL SALES TAX ACT, 1933 PA 167,
                       MCL 205.51 TO

22    205.78. THE corporation and securities commission SHALL TRANSMIT

23    THAT APPLICATION TO THE DEPARTMENT.

24         (3) The corporation and securities commission shall withhold

25    the issuance of any certificate of dissolution or withdrawal
              in

26     the case of  FOR any corporation OR LIMITED
                       LIABILITY COMPANY

27    organized under the laws of this state or organized under the



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 1    laws of another state and admitted to do business in this state

 2    until  the receipt of a  RECEIVING notice from the
             department  to

 3     the effect  that all taxes levied under this act
                       against  any

 4     such  THE corporation OR LIMITED LIABILITY COMPANY
                       have been

 5    paid, or  until it shall be notified by the department
              that the

 6    applicant is not indebted for any taxes levied  hereunder
              UNDER

 7    THIS ACT.










































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