HOUSE BILL No. 4924


     June 17, 1997, Introduced by Reps. Brewer, Profit, Griffin and Frank and referred to the Committee on Tax Policy.


        A bill to amend 1933 PA 167, entitled

   "General sales tax act,"

   (MCL 205.51 to 205.78) by adding section 4q.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 4Q.  (1) A PERSON SUBJECT TO TAX UNDER THIS ACT MAY

 2    EXCLUDE FROM THE GROSS PROCEEDS USED FOR THE COMPUTATION OF THIS

 3    TAX SALES TO A MOTOR CARRIER OF TANGIBLE PERSONAL PROPERTY

 4    DIRECTLY USED IN PROVIDING SERVICES BY THAT MOTOR CARRIER.

 5         (2) AS USED IN THIS SECTION, "MOTOR CARRIER" MEANS A PERSON

 6    ENGAGED IN TRANSPORTING PROPERTY ON HIGHWAYS, STREETS, ROADS,

 7    ALLEYS, OR THOROUGHFARES OF ANY KIND FOR HIRE.










   03282'97          Final page.                            CSC