SENATE BILL NO. 1315


   September 17, 1998, Introduced by Senator BULLARD and referred to
        the Committee on Finance.



        A bill to amend 1937 PA 94, entitled

   "Use tax act,"

   by amending section 5 (MCL 205.95).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 5.  (1)  (a)  Every person when engaged
             in the business

 2    of selling tangible personal property for storage, use or other

 3    consumption in this state, shall register with the department and

 4    give the name and address of each agent operating in this state,

 5    the location of any and all distribution or sales houses or

 6    offices, or other places of business in this state and  such
             

 7    other information  as  the department  may
             require  REQUIRES with

 8    respect to matters pertinent to the enforcement of this act,
              but

 9     it shall not be necessary for a seller holding 
                       UNLESS THE PERSON

10    HAS a license obtained  pursuant to the provisions of Act
             No.

11     167 of the Public Acts of 1933, as amended, to register with
                       the


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 1    department as provided in this act  UNDER THE
             GENERAL SALES TAX

 2    ACT, 1933 PA 167, MCL 205.51 TO 205.78.  Every  such
              seller

 3    shall collect the tax imposed by this act from the consumer.

 4         (2)  (b)  The corporation and securities
             commission shall

 5    not issue to any foreign corporation OR LIMITED LIABILITY COMPANY

 6    engaged in the business of selling tangible personal property a

 7    certificate of authority to do business in this state or approve

 8    and file the proposed articles of incorporation submitted to it

 9    by any domestic corporation OR LIMITED LIABILITY COMPANY autho-

10    rizing or permitting  such  THAT corporation OR
             LIMITED LIABILITY

11    COMPANY to conduct any business of selling of tangible personal

12    property unless  such corporations shall submit 
             THAT CORPORATION

13    OR LIMITED LIABILITY COMPANY SUBMITS with an application for

14     said  THE certificate of authority or proposed
             articles of

15    incorporation  ,  an application for registration
             of  said  THE

16    corporation OR LIMITED LIABILITY COMPANY under the provisions of

17    this act, or an application for license under the 
             provisions of

18     Act No.  167 of the Public Acts of 1933, as amended
                        GENERAL

19    SALES TAX ACT, 1933 PA 167, MCL 205.51 TO 205.78, which applica-

20    tion shall be transmitted to the department by  said
              THE corpo-

21    ration and securities commission.

22         (3) The corporation and securities commission shall withhold

23    the issuance of any certificate of dissolution or withdrawal
              in

24     the case of  FOR any corporation OR LIMITED
                       LIABILITY COMPANY

25    organized under the laws of this state or organized under the

26    laws of another state and admitted to do business in this state

27    until  the receipt of a  RECEIVING notice from the
             department  to



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 1    the effect  that all taxes levied under this act
             against  any

 2     such  THE corporation OR LIMITED LIABILITY COMPANY
                       have been

 3    paid, or  until it shall be notified by the department
              that the

 4    applicant is not indebted for any taxes levied  hereunder
              UNDER

 5    THIS ACT.














































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