2006 House Bill 6077 / Public Act 666

Clarify nonprofit hospital materials sales tax

Introduced in the House

May 18, 2006

Introduced by Rep. Rich Brown (D-110)

To clarify the definition of "materials affixed to" (or built into) a nonprofit hospital for purposes of determining whether they are exempt from sales tax, and also establish that an addition to a county long term care facility qualifies as "nonprofit hospital" for purposes of the same sales tax exemption.

Referred to the Committee on Tax Policy

Nov. 29, 2006

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Nov. 30, 2006

Substitute offered

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

Passed in the House 105 to 0 (details)

Received in the Senate

Dec. 6, 2006

Referred to the Committee on Finance

Dec. 14, 2006

Amendment offered

To clarify that the bill applies to all such facilities even if they were built before 1994.

The amendment passed by voice vote

Passed in the Senate 37 to 0 (details)

To clarify the definition of "materials affixed to" (or built into) a nonprofit hospital for purposes of determining whether they are exempt from sales tax, and also establish that an addition to a county long term care facility qualifies as "nonprofit hospital" for purposes of the same sales tax exemption.

Received in the House

Dec. 14, 2006

To concur with the Senate-passed version of the bill.

Passed in the House 103 to 0 (details)

Signed by Gov. Jennifer Granholm

Dec. 28, 2006