2003 House Bill 4219 ↩

Senate Roll Call 167: Passed

To make explicit a presumption in the use tax law that personal property is exempt from the tax if it is brought into the state more than 90 days after purchase, and was not acquired for storage, use, or consumption in Michigan. A recent Appeals Court ruling had the effect of placing the burden of proof on a taxpayer that the older property was not acquired for use in Michigan. The bill would place the burden back on the Department of Treasury.