SENATE BILL No. 594

July 10, 2001, 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 A person when 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 sales

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

7 and such ANY other information as the department may require

8 with respect to matters pertinent REQUIRES RELEVANT to the

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

10 HOWEVER, a seller holding a license obtained pursuant to the

11 provisions of Act No. 167 of the Public Acts of 1933, as

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1 amended, UNDER THE GENERAL SALES TAX ACT, 1933 PA 167,

2 MCL 205.51 TO 205.78, IS NOT REQUIRED to register with the

3 department as provided in this act. Every such seller shall

4 collect the tax imposed by this act from the consumer.

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

6 SECURITIES, AND LAND DEVELOPMENT BUREAU shall not issue to any

7 foreign corporation engaged in the business of selling tangible

8 personal property a certificate of authority to do business in

9 this state or approve and file the proposed articles of incorpo-

10 ration submitted to it by any domestic corporation authorizing or

11 permitting such THAT corporation to conduct any business of

12 selling of tangible personal property unless such corporations

13 shall submit THE CORPORATION SUBMITS with an application for

14 said THE certificate of authority or proposed articles of

15 incorporation , an application for registration of said THE

16 corporation under the provisions of this act , or an applica-

17 tion for license under the provisions of Act No. 167 of the

18 Public Acts of 1933, as amended, which THE GENERAL SALES TAX

19 ACT, 1933 PA 167, MCL 205.51 TO 205.78. THE application shall be

20 transmitted to the department by said THE corporation, and

21 securities commission SECURITIES, AND LAND DEVELOPMENT BUREAU.

22 The corporation and securities commission shall withhold

23 the issuance of any certificate of dissolution or withdrawal in

24 the case of any corporation organized under the laws of this

25 state or organized under the laws of another state and admitted

26 to do business in this state until the receipt of a notice from

27 the department to the effect that all taxes levied under this act

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1 against any such corporation have been paid, or until it shall be

2 notified by the department that the applicant is not indebted for

3 any taxes levied hereunder.

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