2009 Senate Bill 361 / 2010 Public Act 200

Not include tobacco taxes in Michigan Business Tax basis

Introduced in the Senate

March 11, 2009

Introduced by Sen. Jud Gilbert (R-25)

To immediately exclude from the definition of gross receipts subject the Michigan Business Tax tobacco taxes collected from customers and remitted to the state. <a href="http://www.michiganvotes.org/2008-SB-1038">Public Act 433 of 2008</a> established a three-year phase in of this.

Referred to the Committee on Finance

April 21, 2009

Reported without amendment

With the recommendation that the bill pass.

Dec. 17, 2009

Passed in the Senate 37 to 0 (details)

Received in the House

Dec. 17, 2009

Referred to the Committee on Tax Policy

June 30, 2010

Passed in the House 101 to 6 (details)

To immediately exclude from the definition of gross receipts subject the Michigan Business Tax tobacco taxes collected from customers and remitted to the state, and make it retroactive also. <a href="http://www.michiganvotes.org/2008-SB-1038">Public Act 433 of 2008</a> established a three-year phase in of this.

Sept. 23, 2010

Received

Motion to reconsider by Rep. Kathy Angerer (D-55)

The vote by which the House passed the bill, so an amendment can be adopted.

The motion passed by voice vote

Substitute offered by Rep. Kathy Angerer (D-55)

To adopt a version of the bill that essentially refunds the "tax on a tax" the bill eliminates that was paid by a taxpayer during 2008 and 2009.

The substitute passed by voice vote

Amendment offered by Rep. Kathy Angerer (D-55)

To revise details of the starting date of the bill.

The amendment passed by voice vote

Passed in the House 95 to 10 (details)

To immediately exclude from the definition of gross receipts subject the Michigan Business Tax tobacco taxes collected from customers and remitted to the state, and refund this "tax on a tax" paid since 2008. <a href="http://www.michiganvotes.org/2008-SB-1038">Public Act 433 of 2008</a> established a three-year phase in of this.

Received in the Senate

Sept. 28, 2010

Passed in the Senate 37 to 0 (details)

To concur with the House-passed version of the bill, which essentially refunds the "tax on a tax" paid by merchants on cigarette sales during 2008 and 2009.

Signed by Gov. Jennifer Granholm

Oct. 5, 2010