June 19, 2003, Introduced by Reps. Palmer, Bradstreet, Drolet, Milosch, Hummel, Gieleghem, Brandenburg, Acciavatti, Rocca, Bieda, Wojno and Hoogendyk and referred to the Committee on Tax Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 4o (MCL 205.54o), as added by 1994 PA 156.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 4o. (1) A person subject to tax under this act with
2 aggregate sales at retail in the calendar year of less than
3 $5,000.00 $75,000.00 and not operating for profit who is
a
4 school, church, hospital, parent cooperative preschool, or
5 nonprofit organization with a tax exempt status described under
6 section 4n(1)(a) or
(b) 4q(1) may exclude from the proceeds
7 used for the computation of the tax the sales of tangible
8 personal property for fund-raising purposes.
9 (2) A club, association, auxiliary, or other organization
10 affiliated with a school, church, hospital, parent cooperative
11 preschool, or nonprofit organization with a tax exempt status
1 described under section 4n(1)(a)
or (b) 4q(1) is not considered
2 a separate person for purposes of this exemption. As used in
3 this section, "school" means each elementary, middle, junior, or
4 high school site within a local school district that represents a
5 district attendance area as established by the board of the local
6 school district.