2001 Senate Bill 824 ↩

House Roll Call 877: Passed

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.