Bill Text: MI SB0364 | 2015-2016 | 98th Legislature | Engrossed
Bill Title: Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ee.
Spectrum: Partisan Bill (Republican 8-0)
Status: (Engrossed - Dead) 2015-09-17 - Referred To Committee On Tax Policy [SB0364 Detail]
Download: Michigan-2015-SB0364-Engrossed.html
SB-0364, As Passed Senate, September 17, 2015
SUBSTITUTE FOR
SENATE BILL NO. 364
(As amended September 17, 2015)
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4ee; and to repeal acts
and parts of acts.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4ee. A sale of firearm safety devices is exempt from the
tax under this act. <<Upon the retail sale or transfer of a firearm,
the seller shall provide a written notice to the purchaser and shall
post in a conspicuous manner at all points of sale on the premises
where firearms are sold a notice that says the following: "The state
of Michigan has exempted the sale of firearm safety devices from the
sales and use tax imposed by this state through December 31, 2017.>> As used in this section, "firearm safety
devices" means safes, lock boxes, trigger and barrel locks, and
other items designed to enhance home firearm safety.
Enacting section 1. Section 4ee of the general sales tax act,
1933 PA 167, MCL 205.54ee, is repealed effective January 1, 2018.
Enacting section 2. This amendatory act takes effect 90 days
after the date it is enacted into law.
