HOUSE BILL No. 4060


     January 31, 2001, Introduced by Reps. Stamas and Allen 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  $25,000.00, and not operating for profit who is a

 4
      school, church, hospital, parent cooperative preschool, or non-

 5
      profit organization with a tax exempt status DESCRIBED under sec-

 6
      tion  4n(1)(a) or (b)  4Q(1) may exclude from the proceeds used

 7
      for the computation of the tax the sales of tangible personal

 8
      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


   00212'01                                                 CSC                                   2

 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.

 7
           Enacting section 1.  This amendatory act is effective

 8
      January 1, 2002 through December 31, 2002.








































   00212'01          Final page.                            CSC