September 20, 2012, Introduced by Reps. Genetski, Nesbitt, Lori, Franz, MacGregor, Somerville, Forlini, Poleski and Zorn 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 4dd.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4dd. For taxes levied after December 31, 2011, a sale of
tangible personal property to a person directly engaged in the
business of constructing, altering, repairing, or improving real
estate for others to the extent that the property is affixed to and
made a structural part of a county jail is exempt from the tax
under this act. As used in this section, "county jail" means a
facility operated by a county for the physical detention and
correction of persons charged with or convicted of criminal
offenses and ordinance violations, persons found guilty of civil or
criminal contempt, and juveniles detained by court order.