Introduced
by
To apply use tax to cell phone service provided by a customer's "home service provider," regardless of whether the services originated or terminated in Michigan. The bill establishes that services provided in Michigan to a customer with a non-Michigan home service provider, would not be subject to use tax, even though the service was used in Michigan. This is in response to a federal order to the states to devise a coordinated sales and use tax regime for mobile phone charges. to apply use tax to cell phone service provided by a customer's "home service provider," regardless of whether the services originated or terminated in Michigan. The bill establishes that services provided in Michigan to a customer with a non-Michigan home service provider, would not be subject to use tax, even though the service was used in Michigan. This is in response to a federal order to the states to devise a coordinated sales and use tax regime for mobile phone charges. See also Senate Bill 477 and 1248.
Referred to the Committee on Finance
Substitute offered
To replace the previous version of the bill with a version recommended by the committee which reported it. The substitute incorporates technical changes resulting from committee testimony and deliberation. These changes do not affect the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the Senate 34 to 3 (details)
To apply use tax to cell phone service provided by a customer's "home service provider," regardless of whether the services originated or terminated in Michigan. The bill establishes that services provided in Michigan to a customer with a non-Michigan home service provider, would not be subject to use tax, even though the service was used in Michigan. This is in response to a federal order to the states to devise a coordinated sales and use tax regime for mobile phone chargesto apply use tax to cell phone service provided by a customer's "home service provider," regardless of whether the services originated or terminated in Michigan. The bill establishes that services provided in Michigan to a customer with a non-Michigan home service provider, would not be subject to use tax, even though the service was used in Michigan. This is in response to a federal order to the states to devise a coordinated sales and use tax regime for mobile phone charges. See also Senate Bill 477 and 1248.
Passed in the House 91 to 4 (details)
To apply use tax to cell phone service provided by a customer's "home service provider," regardless of whether the services originated or terminated in Michigan. The bill establishes that services provided in Michigan to a customer with a non-Michigan home service provider, would not be subject to use tax, even though the service was used in Michigan. This is in response to a federal order to the states to devise a coordinated sales and use tax regime for mobile phone charges.
