2006 House Bill 6090 / Public Act 434

Clarify mail-house sales tax application

Introduced in the House

May 18, 2006

Introduced by Rep. Glenn Steil (R-72)

To clarify that the definition of “delivery charges” in the Sales Tax Act does not include charges for delivery of direct mail if these charges are separately stated on an invoice given to the purchaser. This applies to the imposition of sales tax on direct mail postage for services provided by Michigan-based printing companies and mailing operations.

Referred to the Committee on Tax Policy

June 7, 2006

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 20, 2006

Passed in the House 106 to 0 (details)

To clarify that the definition of “delivery charges” in the Sales Tax Act does not include charges for delivery of direct mail if these charges are separately stated on an invoice given to the purchaser. This applies to the imposition of sales tax on direct mail postage for services provided by Michigan-based printing companies and mailing operations.

Received in the Senate

June 21, 2006

Referred to the Committee on Finance

Sept. 14, 2006

Reported without amendment

With the recommendation that the bill pass.

Sept. 20, 2006

Passed in the Senate 37 to 0 (details)

To clarify that the definition of “delivery charges” in the Sales Tax Act does not include charges for delivery of direct mail if these charges are separately stated on an invoice given to the purchaser. This applies to the imposition of sales tax on direct mail postage for services provided by Michigan-based printing companies and mailing operations.

Signed by Gov. Jennifer Granholm

Oct. 3, 2006