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2007 House Bill 4882: Revise use tax provisions

Public Act 103 of 2007

Introduced by Rep. Steve Bieda (D) on June 7, 2007
To require a person who purchases items from out-of-state for storage but not for use in this state, or for a tax-exempt use, and subsequently converts the items to use in this state or taxable use, to pay the 6 percent use tax on the purchase price of the items. The bill would essentially reverse a decision of the state Supreme Court regarding the use by auto dealer employees of vehicles in the inventory, reversing the Court's order that the state give a tax refund to some dealers.   Official Text and Analysis.
Referred to the House Tax Policy Committee on June 7, 2007
Substitute offered by Rep. Steve Bieda (D) on September 24, 2007
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote in the House on September 24, 2007
Amendment offered by Rep. Steve Bieda (D) on September 24, 2007
To clarify that the effect of the bill is retroactive.
The amendment passed by voice vote in the House on September 24, 2007
Passed 57 to 52 in the House on September 24, 2007.
    See Who Voted "Yes" and Who Voted "No".
(same description)
To require a person who purchases items from out-of-state for storage but not for use in this state, or for a tax-exempt use, and subsequently converts the items to use in this state or taxable use, to pay the 6 percent use tax on the purchase price of the items. The bill would essentially reverse a decision of the state Supreme Court regarding the use by auto dealer employees of vehicles in the inventory, reversing the Court's order that the state give a tax refund to some dealers.
Received in the Senate on September 25, 2007
Referred to the Senate on September 25, 2007
Amendment offered in the Senate on September 30, 2007
To establish the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax.
The amendment passed by voice vote in the Senate on September 30, 2007
Passed 20 to 17 in the Senate on September 30, 2007.
    See Who Voted "Yes" and Who Voted "No".
To require a person who purchases items from out-of-state for storage but not for use in this state, or for a tax-exempt use, and subsequently converts the items to use in this state or taxable use, to pay the 6 percent use tax on the purchase price of the items. The bill would essentially reverse a decision of the state Supreme Court regarding the use by auto dealer employees of vehicles in the inventory, reversing the Court's order that the state give a tax refund to some dealers. In addition, the bill would establish the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax.
Received in the House on September 30, 2007
Passed 56 to 52 in the House on October 1, 2007.
    See Who Voted "Yes" and Who Voted "No".
To concur with the Senate-passed version of the bill, which establishes the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax. This eliminates the "retroactive" nature of the bill.
Signed by Gov. Jennifer Granholm on October 1, 2007

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