Act No. 275

Public Acts of 1998

Approved by the Governor

July 22, 1998

Filed with the Secretary of State

July 22, 1998

EFFECTIVE DATE: July 22, 1998

STATE OF MICHIGAN

89TH LEGISLATURE

REGULAR SESSION OF 1998

Introduced by Reps. Profit, Palamara, Perricone, Dalman and Dobb

ENROLLED HOUSE BILL No. 4743

AN ACT to amend 1937 PA 94, entitled "An act to provide for the levy, assessment and collection of a specific excise taxon the storage, use or consumption in this state of tangible personal property and certain services; to appropriate the proceedsthereof; and to prescribe penalties for violations of the provisions of this act," (MCL 205.91 to 205.111) by adding section 4m.

The People of the State of Michigan enact:

Sec. 4m. (1) The tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of constructing, altering, repairing, or improving real estate for others if the property is to be affixed to or made a structural part of a sanctuary.

(2) As used in this section:

(a) "Regularly organized church or house of religious worship" means a religious organization qualified under section 501(c)(3) of the internal revenue code of 1986.

(b) "Sanctuary" means only that portion of a building that is owned and occupied by a regularly organized church or house of religious worship that is used predominantly and regularly for public worship. Sanctuary includes a sanctuary to be constructed that will be owned and occupied by a regularly organized church or house of religious worship and that will be used predominantly and regularly for public worship.

Enacting section 1. This amendatory act does not take effect unless House Bill No. 4163 of the 89th Legislature is enacted into law.

This act is ordered to take immediate effect.

Clerk of the House of Representatives.

Secretary of the Senate.

Approved

Governor.