SENATE BILL No. 342

 

 

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.