Bill Text: MI HB4207 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Sales tax; exemptions; church- and community-based food pantries; exempt materials used to construct. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Spectrum: Partisan Bill (Republican 10-0)

Status: (Introduced - Dead) 2009-02-10 - Printed Bill Filed 02/06/2009 [HB4207 Detail]

Download: Michigan-2009-HB4207-Introduced.html

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HOUSE BILL No. 4207

 

February 5, 2009, Introduced by Reps. Pearce, McMillin, Opsommer, Lori, Agema, Green, Bolger, Tyler, Kurtz and DeShazor 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 sale of tangible personal property purchased

 

by a person engaged in the business of constructing, altering,

 

repairing, or improving real estate for others is exempt from the

 

tax under this act if the property is to be affixed to or made a

 

structural part of a church food pantry or a community food pantry.

 

     (2) As used in this section:

 

     (a) "Church food pantry" means a food pantry owned and

 

operated by a regularly organized church.

 

     (b) "Community food pantry" means a food pantry designated by

 

the community foundation serving the local unit of government in

 

which the community food pantry is located as that community

 

foundation's food bank.

 

     (c) "Community foundation" means that term as defined in

 

section 261 of the income tax act of 1967, 1967 PA 281, MCL

 

206.261.

 

     (d) "Food pantry" means a building dedicated to providing food

 

resources free of charge to low-income families during periods of

 

unexpected personal financial crisis or emergency situations,

 

including, but not limited to, weather-related emergencies or other

 

natural disasters.