September 12, 2006, Introduced by Reps. Espinoza and Plakas 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 4cc.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4cc. Beginning January 1, 2007, a person subject to the
tax under this act may exclude from the gross proceeds used for
computation of the tax the sale of any tangible personal property
made in Michigan. For purposes of this section, tangible personal
property shall be considered made in Michigan if the final
manufacturing or assembly of that tangible personal property
occurred in this state.