January 26, 2006, Introduced by Senator SWITALSKI and referred to the Committee on Finance.
A bill to amend 1975 PA 228, entitled
"Single business tax act,"
(MCL 208.1 to 208.145) by adding section 36e.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 36e. (1) A taxpayer that owns and operates an
establishment at which alcoholic liquor is sold pursuant to a
license issued under the Michigan liquor control code of 1998, 1998
PA 58, MCL 436.1101 to 436.2303, may claim a credit against the tax
imposed by this act equal to the cost paid in the tax year for a
breathalyzer machine for use in that establishment.
(2) "Alcoholic liquor" means any spirituous, vinous, malt, or
fermented liquor, liquids and compounds, whether or not medicated,
proprietary, patented, and by whatever name called, containing 1/2
of 1% or more of alcohol by volume which are fit for use for
beverage purposes as defined and classified by the commission
according to alcoholic content as belonging to 1 of the varieties
defined in chapter 1 of the Michigan liquor control code of 1998,
1998 PA 58, MCL 436.1101 to 436.1113. As used in this section,
"commission" means the liquor control commission created in section
209 of the Michigan liquor control code of 1998, 1998 PA 58, MCL
436.1209.