HOUSE BILL No. 6432


     September 24, 2002, Introduced by Rep. Dennis and referred to the Committee on Commerce.


        A bill to amend 1975 PA 228, entitled

   "Single business tax act,"

   (MCL 208.1 to 208.145) by adding section 74.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 74.  (1) NOTWITHSTANDING ANY OTHER PROVISION OF THIS

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        ACT, A TAXPAYER WHOSE BUSINESS ACTIVITY INCLUDES THE PRODUCING,

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        BOTTLING, PACKAGING, OR DISPENSING OF BOTTLED WATER IS NOT

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        ALLOWED ANY CREDIT, EXEMPTION, OR DEDUCTION AGAINST THE TAX

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        IMPOSED BY THIS ACT OR ANY OTHER REDUCTION IN THE TAX OTHERWISE

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        OWED BY THE TAXPAYER UNDER THIS ACT FOR THAT PORTION OF TAX

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        LIABILITY ATTRIBUTABLE TO THE PRODUCTION, BOTTLING, PACKAGING, OR

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        DISPENSING OF BOTTLED WATER.

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             (2) AS USED IN THIS SECTION, "BOTTLED WATER" MEANS WATER

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        THAT IS ULTIMATELY SOLD, PROVIDED, OR OFFERED FOR HUMAN

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        CONSUMPTION IN SEALED BOTTLES OR OTHER CONTAINERS WITH NO ADDED


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        INGREDIENTS EXCEPT SAFE AND SUITABLE ANTIMICROBIAL AGENTS BY A

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        PERSON REGISTERED UNDER SECTION 4115 OF THE FOOD LAW OF 2000,

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        2000 PA 92, MCL 289.4115.


















































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