June 14, 2005, Introduced by Rep. Sheen 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), as amended
by 2004 PA 173.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4o. (1) The sale of tangible personal property for fund-
raising purposes by a school, church, hospital, parent cooperative
preschool, or nonprofit organization that has a tax exempt status
under section 4q(1)(a) or (b) and that has aggregate sales at
retail
in the calendar year of less than $5,000.00 $7,500.00 are
exempt from the tax under this act.
(2) A club, association, auxiliary, or other organization
affiliated with a school, church, hospital, parent cooperative
preschool, or nonprofit organization with a tax exempt status under
section 4q(1)(a) or (b) is not considered a separate person for
purposes of this exemption. As used in this section, "school" means
each elementary, middle, junior, or high school site within a local
school district that represents a district attendance area as
established by the board of the local school district.
Sec. 8. Any person subject to the tax levied under this act
engaging
in 2 or more places in the same business or businesses
taxable
under this act, in 2 or more places shall file a
consolidated
return covering all the business activities engaged
in
within this state
and may claim 1 deduction only as allowed in
section 4.