Introduced
by
To repeal a number of use tax exemptions, including those on toll free phone services (800-numbers, WATTS lines, etc.), on the sale of bullion coins, on cars sold to public or parochial school drivers education programs, and on the purchase or lease of motion pictures shown in theaters.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-2) be adopted and that the bill then pass.
Substitute offered
To only include the telecommunications tax exemption provision in the bill, but add the business tax "nexus" provisions proposed in House Bill 5095.
The substitute passed by voice vote
Amendment offered
by
To tie-bar the bill to the other business tax cut and tax exemption repeal bills in the package, meaning this bill cannot become law unless those ones do also. Specifically, these are House Bills 4972, 4973, 4980, 5095, 5097, 5098, 5106, and 5108.
The amendment passed by voice vote
Passed in the House 57 to 50 (details)
To repeal the use tax exemption on wide area telecommunication service or similar services, interstate private networks, and international calls (inbound or outbound). An 800 prefix service or similar service would still be exempt. Also, to establish an "affiliate nexus standard" that could make out-of-state affiliate of a Michigan company subject to this state's Single Business Tax, sales tax, and use tax. The bill is part of a tax revision package that trades off tax cuts with certain increased tax levies and other measures to create a net business tax cut. See House Bill 5108.
Referred to the Committee on Finance
Substitute offered
To replace the previous version of the bill with one that makes it part of a business tax cut proposal offered by Senate Majority Leader Ken Sikkema as an alternative to a <a href="http://www.michiganvotes.org/RollCall.aspx?ID=173410">larger tax cut passed by the House</a>. This is linked to <a href="http://www.michiganvotes.org/2005-SB-633">Senate Bill 633</a>, which would cut the SBT rate from 1.9 percent to 1.84 percent.
The substitute passed by voice vote
Passed in the Senate 20 to 17 (details)
To repeal the use tax exemption on wide area telecommunication service or similar services, interstate private networks, and international calls (inbound or outbound). An 800 prefix service or similar service would still be exempt. The bill is part of a tax revision package that trades off tax cuts with certain increased tax levies and other measures to create a net business tax cut. See Senate Bill 633.
Substitute offered
by
To replace the previous version of the bill with one with very minor changes reflecting the agreement struck between Gov. Jennifer Granholm and Republican legislative leaders to adopt modest business tax cuts and a scaled-down "21st Century Jobs Fund." This version would restore the exemption when the proposed new personal property tax credits are no longer in effect, which means 2010. See House Bill 4972.
The substitute passed by voice vote
Amendment offered
by
To not link the bill to Senate Bill 634, which would eliminate the weighting or apportionment of in-state payroll and property in the formula used to calculate a firm's Single Business Tax liability, and base the liability 100 percent on sales.
The amendment passed by voice vote
Amendment offered
by
To clarify references in the bill to other statutes.
The amendment passed by voice vote
Passed in the House 58 to 47 (details)
To repeal through 2009 the use tax exemption on wide area telecommunication service or similar services, interstate private networks, and international calls (inbound or outbound). An 800 prefix service or similar service would still be exempt. This is part of an agreement struck between Gov. Jennifer Granholm and Republican legislative leaders on <a href="http://www.michiganvotes.org/RollCall.aspx?ID=176636">modest business tax cuts</a> and <a href="http://www.michiganvotes.org/RollCall.aspx?ID=176597">subsidies for selected businesses</a>.
Amendment offered
by
To clarify references in the bill to other statutes.
The amendment passed by voice vote
Passed in the Senate 22 to 16 (details)
To repeal through 2009 the use tax exemption on wide area telecommunication service or similar services, interstate private networks, and international calls (inbound or outbound). An 800 prefix service or similar service would still be exempt. This is part of an agreement struck between Gov. Jennifer Granholm and Republican legislative leaders on <a href="http://www.michiganvotes.org/RollCall.aspx?ID=176636">modest business tax cuts</a> and <a href="http://www.michiganvotes.org/RollCall.aspx?ID=176597">subsidies for selected businesses</a>.
To concur with the very minor change in the Senate-passed version of the bill.
Passed in the House 56 to 49 (details)
