HOUSE BILL No. 4274


     February 16, 1999, Introduced by Reps. Stamas, Sanborn, Garcia, Ehardt, Kuipers, Jellema and Pappageorge 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 4r.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 4R.  (1) FOR TAX YEARS ENDING AFTER DECEMBER 31, 1998,

 2    A PERSON SUBJECT TO TAX UNDER THIS ACT MAY EXCLUDE FROM GROSS

 3    PROCEEDS USED FOR THE COMPUTATION OF THE TAX THE SALE OF TANGIBLE

 4    PERSONAL PROPERTY TO PERSONS DIRECTLY ENGAGED IN THE BUSINESS OF

 5    CONSTRUCTION, ALTERING, REPAIRING, OR IMPROVING REAL ESTATE FOR

 6    OTHERS IF THE PROPERTY IS AFFIXED TO AND MADE A STRUCTURAL PART

 7    OF PUBLIC NONPROFIT HOUSING.

 8         (2) A PERSON CLAIMING AN EXEMPTION UNDER THIS SECTION SHALL

 9    SIGN AN AFFIDAVIT, IN A FORM APPROVED BY THE DEPARTMENT,

10    ATTESTING TO THE FACT THAT THE PROPERTY FOR WHICH THE EXEMPTION




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 1    IS CLAIMED HAS BEEN OR WILL BE AFFIXED TO AND MADE A STRUCTURAL

 2    PART OF PUBLIC NONPROFIT HOUSING.

 3         (3) A CITY, VILLAGE, TOWNSHIP, OR COUNTY THAT PAID THE TAX

 4    LEVIED UNDER THIS ACT IN A TAX YEAR ENDING AFTER DECEMBER 31,

 5    1998 ON TANGIBLE PERSONAL PROPERTY AFFIXED TO AND MADE A STRUC-

 6    TURAL PART OF PUBLIC NONPROFIT HOUSING MAY FILE A CLAIM FOR

 7    REFUND OF THAT TAX WITH THE DEPARTMENT OF TREASURY WITHIN 60 DAYS

 8    OF THE EFFECTIVE DATE OF THE AMENDATORY ACT THAT ADDED THIS

 9    SUBSECTION.

10         (4) AS USED IN THIS SECTION, "PUBLIC NONPROFIT HOUSING"

11    MEANS A MULTIPLE UNIT DWELLING OWNED BY A CITY, VILLAGE, TOWN-

12    SHIP, OR COUNTY, THE INCOME OR PROPERTY OF WHICH DOES NOT

13    DIRECTLY OR INDIRECTLY INURE TO THE BENEFIT OF AN INDIVIDUAL,

14    PRIVATE STOCKHOLDER, OR OTHER PRIVATE PERSON.





























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