HOUSE BILL NO. 5680

March 17, 2020, Introduced by Reps. Afendoulis and Frederick and referred to the Committee on Tax Policy.

A bill to amend 1933 PA 167, entitled

"General sales tax act,"

(MCL 205.51 to 205.78) by adding section 4mm.

the people of the state of michigan enact:

Sec. 4mm. (1) A person subject to the tax under this act may exclude from the gross proceeds used for the computation of the tax the sale of a qualified item if the sale is made after the effective date of the amendatory act that added this section and before January 1, 2021.

(2) As used in this section, "qualified item" means an item that is sold at a physical business location of the seller to a purchaser that is physically present at that business location at the time of the sale. Qualified item does not include an item sold by internet, catalog, telephone, facsimile, or other remote means, regardless of whether the seller delivers the item to, or the purchaser takes possession of the item at, a physical business location of the seller.