INCREASE EXEMPTION FOR

   SALES BY NONPROFITS

House Bill 5298 as introduced

Sponsor:  Rep. Lorence Wenke

Committee:  Tax Policy

Complete to 12-17-03

A SUMMARY OF HOUSE BILL 5298 AS REPORTED BY THE HOUSE COMMITTEE ON TAX POLICY 12-17-03

         Generally speaking, under the General Sales Tax Act, a nonprofit organization with aggregate retail sales in a calendar year of less than $5,000 is not required to charge sales tax when making sales for fund-raising purposes.  The bill would increase the threshold to $7,500.  The bill would make technical changes as well.

         MCL 205.54o

Analyst:  M. Wolf

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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.