SENATE BILL No. 633

September 19, 2001, Introduced by Senator YOUNG and referred to the Committee on Finance.

A bill to amend 1937 PA 94, entitled

"Use tax act,"

(MCL 205.91 to 205.111) by adding section 4w.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 SEC. 4W. (1) THE TAX LEVIED UNDER THIS ACT DOES NOT APPLY

2 TO ELECTRONIC COMMERCE FOR A PERIOD BEGINNING ON THE DATE THE

3 AMENDATORY ACT THAT ADDED THIS SECTION IS ENACTED INTO LAW AND

4 FOR A PERIOD ENDING 3 YEARS AFTER THAT ENACTMENT DATE.

5 (2) AS USED IN THIS ACT:

6 (A) "ELECTRONIC COMMERCE" MEANS ANY TRANSACTION CONDUCTED

7 OVER THE INTERNET OR THROUGH INTERNET ACCESS THAT IS A SALE,

8 LEASE, LICENSE, OFFER, OR DELIVERY OF PROPERTY, GOODS, SERVICES,

9 OR INFORMATION, WHETHER OR NOT FOR CONSIDERATION.

10 (B) "INTERNET" MEANS COLLECTIVELY ANY OF THE COMPUTER OR

11 TELECOMMUNICATIONS FACILITIES, INCLUDING EQUIPMENT AND OPERATING

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1 SOFTWARE THAT COMPRISE THE INTERCONNECTED WORLDWIDE NETWORK OF

2 NETWORKS THAT EMPLOY TRANSMISSION CONTROL PROTOCOL/INTERNET PRO-

3 TOCOL OR ANY PREDECESSOR OR SUCCESSOR PROTOCOLS TO COMMUNICATE

4 INFORMATION OF ALL KINDS BY WIRE OR RADIO.

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