May 27, 2008, Introduced by Senators PATTERSON, BASHAM, JACOBS, OLSHOVE, ANDERSON and GLEASON and referred to the Committee on Finance.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4ff.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4ff. (1) Except as otherwise provided in subsection (2),
for sales at retail after December 31, 2007 and before January 1,
2018, a person subject to the tax under this act may exclude from
the gross proceeds used for the computation of the tax an
alternative energy marine propulsion system, alternative energy
system, or alternative energy vehicle, if the alternative energy
marine propulsion system, alternative energy system, or alternative
energy vehicle has not previously been subject to a lease or a sale
at retail.
(2) A person shall not exclude a sale at retail of a battery
cell energy system as that term is defined in section 2(k) of the
Michigan next energy authority act, 2002 PA 593, MCL 207.822.
(3) As used in this section, "alternative energy marine
propulsion system", "alternative energy system", and "alternative
energy vehicle" mean those terms as defined in section 2 of the
Michigan next energy authority act, 2002 PA 593, MCL 207.822.