2006 House Bill 6386 / Public Act 673

Exempt PGA and NCAA corporate sponsorship from use tax

Introduced in the House

Aug. 30, 2006

Introduced by Rep. Shelley Goodman Taub (R-40)

To exempt from use tax the transfer of tangible goods that are included in the sale of a corporate sponsorship by the Professional Golfers Association or the NCAA for a golf or basketball tournament held in Michigan through 2010.

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 add the NCAA's Men's Ice Hockey Frozen Four to be held at Ford Field in 2010 to the events covered by the bill. The others are the 2008 PGA Championship at Oakland Hills, the Buick Open annually held at Warwick Hills Golf and Country Club, and the NCAA's Men's Basketball Final Four to be held at Ford Field in 2009.

The substitute passed by voice vote

Passed in the House 102 to 1 (details)

To exempt from use tax the transfer of tangible goods that are included in the sale of a corporate sponsorship by the Professional Golfers Association or the NCAA for a golf, basketball or hockey tournament held in Michigan through 2010.

Received in the Senate

Dec. 6, 2006

Referred to the Committee on Finance

Dec. 13, 2006

Reported without amendment

With the recommendation that the bill pass.

Dec. 14, 2006

Passed in the Senate 33 to 5 (details)

To exempt from use tax the transfer of tangible goods that are included in the sale of a corporate sponsorship by the Professional Golfers Association or the NCAA for a golf, basketball or hockey tournament held in Michigan through 2010.

Signed by Gov. Jennifer Granholm

Dec. 31, 2006