March 25, 2003, Introduced by Senator GARCIA and referred to the Committee on Finance.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4w.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 4w. (1) Beginning January 1, 2003, the tax under this
2 act does not apply to the storage, or use, or consumption of fire
3 extinguishers, fire alarm systems, and fire suppression
4 equipment.
5 (2) As used in this section:
6 (a) "Fire alarm system" means a system designed to detect and
7 annunciate the presence of fire, or by-products of fire. Fire
8 alarm system includes smoke detectors.
9 (b) "Fire suppression equipment" means equipment that, as a
10 result of a predetermined temperature, rate of temperature rise,
11 or product of combustion, flame, or human intervention, will
1 discharge a fire extinguishing substance over a fire area. Fire
2 suppression equipment includes automatic fire sprinkler systems.