Introduced
by
To make explicit a presumption in the use tax law that personal property is exempt from the tax if it is brought into the state more than 90 days after purchase, and was not acquired for storage, use, or consumption in Michigan. A recent Appeals Court ruling had the effect of placing the burden of proof on a taxpayer that the older property was not acquired for use in Michigan. The bill would place the burden back on the Department of Treasury.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one containing technical changes that do not affect its substance as previously described.
The substitute passed by voice vote
Amendment offered
by
To establish that the bill is not retroactive in its effect.
The amendment passed by voice vote
Amendment offered
by
To prohibit the provisions of the bill from going into effect unless state budget experts determine that without them the state will take in sufficient tax revenue to match proposed spending; and to require that if sufficient revenue is expected, a specific appropriation be made for the amount of additional taxes which would not be collected because of the provisions of the bill.
The amendment failed 52 to 48 (details)
Amendment offered
by
To limit the scope of the bill to non-business property. Business owners would still be required to prove that older personal property moved into the state is not subject to use tax.
The amendment failed 44 to 62 (details)
Passed in the House 62 to 43 (details)
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one which adds a provision related to the amount of use tax levied against aircraft brought into the state. The tax would be based on the aircraft's retail value at the time it became taxable in the state.
The substitute passed by voice vote
Passed in the Senate 33 to 5 (details)
To make explicit a presumption in the use tax law that personal property is exempt from the tax if it is brought into the state more than 90 days after purchase, and was not acquired for storage, use, or consumption in Michigan. A recent Appeals Court ruling had the effect of placing the burden of proof on a taxpayer that the older property was not acquired for use in Michigan. The bill would place the burden back on the Department of Treasury.
Passed in the House 110 to 0 (details)
To concur with the Senate-passed version of the bill.
