SENATE BILL No. 1380

September 26, 2000, Introduced by Senators SCHUETTE and STEIL and referred to the

Committee on Economic Development, International Trade and Regulatory Affairs.

A bill to amend 1975 PA 228, entitled

"Single business tax act,"

(MCL 208.1 to 208.145) by adding section 35b.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 SEC. 35B. (1) FOR TAX YEARS BEGINNING AFTER DECEMBER 31,

2 1999, A PERSON IS EXEMPT FROM THE TAX IMPOSED BY THIS ACT IF THE

3 PERSON SATISFIES ALL OF THE FOLLOWING:

4 (A) THE PERSON IS A FOREIGN PERSON AS DEFINED IN

5 SECTION 19.

6 (B) THE PERSON WOULD BE SUBJECT TO APPORTIONMENT UNDER

7 SECTION 57, EXCEPT FOR THE EXEMPTION UNDER THIS SECTION.

8 (C) THE PERSON'S BUSINESS ACTIVITY IN THIS STATE IS LIMITED

9 TO THE TRANSPORTATION AND LOADING OR UNLOADING OF GOODS THAT ARE

10 DELIVERED BY A TRUCK.

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1 (D) THE PERSON DOES NOT HAVE A PERMANENT ESTABLISHMENT IN

2 THIS STATE.

3 (2) AS USED IN THIS SECTION, "PERMANENT ESTABLISHMENT" MEANS

4 A FIXED PLACE OF BUSINESS THROUGH WHICH THE BUSINESS OF A FOREIGN

5 PERSON IS WHOLLY OR PARTLY CARRIED ON, INCLUDING, BUT NOT LIMITED

6 TO, 1 OR MORE OF THE FOLLOWING:

7 (A) A PLACE OF MANAGEMENT.

8 (B) A BRANCH.

9 (C) AN OFFICE.

10 (D) A FACTORY.

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