November 13, 2003, Introduced by Rep. Wenke and referred to the Committee on Tax Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending sections 4o and 8 (MCL 205.54o and 205.58), section
4o as added by 1994 PA 156.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 4o. (1) A person subject to tax under this act with
2 aggregate sales at retail in the calendar year of less than
3 $5,000.00 $7,500.00 and not operating for profit who is
a
4 school, church, hospital, parent cooperative preschool, or
5 nonprofit organization with a tax exempt status under section
6 4n(1)(a) or (b) 4q(1)(a) or (b) may exclude from the proceeds
7 used for the computation of the tax the sales of tangible
8 personal property for fund-raising purposes.
9 (2) A club, association, auxiliary, or other organization
10 affiliated with a school, church, hospital, parent cooperative
1 preschool, or nonprofit organization with a tax exempt status
2 under section 4n(1)(a)
or (b) 4q(1)(a) or (b) is not considered
3 a separate person for purposes of this exemption. As used in
4 this section, "school" means each elementary, middle, junior, or
5 high school site within a local school district that represents a
6 district attendance area as established by the board of the local
7 school district.
8 Sec. 8. Consolidated
returns. Any person subject to the
9 tax levied under this act
engaging in 2 or more places in the
10 same business or businesses
taxable under this act, in 2 or
11 more places shall file a
consolidated return covering all such
12 business activities engaged
in within in this state and shall
13 be entitled to may deduct 1 exemption only in the amount
of
14 $50.00 per month as allowed in section 4.