August 29, 2019, Introduced by Reps. LaFave, Markkanen, Maddock, Hall, Hoitenga, Green, Wakeman, Wozniak, Rendon, Paquette and Miller 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 4ff.

the people of the state of michigan enact:

Sec. 4ff. (1) A person subject to the tax under this act may exclude from the gross proceeds used for the computation of the tax the sale of a firearm or ammunition.

(2) As used in this section:

(a) "Ammunition" means any projectile that, in its current state, may be expelled from a firearm by an explosive.

(b) "Firearm" means any weapon that will, is designed to, or may readily be converted to expel a projectile by action of an explosive.