2011 House Bill 4479 / Public Act 40

Revise “Internet tax” system detail

Introduced in the House

March 23, 2011

Introduced by Rep. Jud Gilbert (R-81)

To revise details of the <a href="http://www.michiganvotes.org/2004-HB-5504">“Streamlined Sales Tax”</a> project being pursued by Michigan and most states, which if allowed by Congress would create a centralized system for states to collect use or sales tax on out-of-state internet or catalog purchases. The bill would narrow the tax “apportionment” provisions for companies that pay “business privilege” taxes (like the Michigan Business Tax) to more than one state.

Referred to the Committee on Tax Policy

April 27, 2011

Reported without amendment

Without amendment and with the recommendation that the bill pass.

April 28, 2011

Passed in the House 56 to 53 (details)

Received in the Senate

May 4, 2011

Referred to the Committee on Reforms, Restructuring, and Reinventing

May 12, 2011

Reported without amendment

With the recommendation that the bill pass.

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Passed in the Senate 29 to 9 (details)

To revise details of the <A href="http://www.michiganvotes.org/2004-HB-5504">“Streamlined Sales Tax”</A> project being pursued by Michigan and most states, which if allowed by Congress would create a centralized system for states to collect use or sales tax on out-of-state internet or catalog purchases. The bill would narrow the tax “apportionment” provisions for companies that pay “business privilege” taxes (like the Michigan Business Tax or new state corporate income tax) to more than one state.

Received in the House

May 12, 2011

Passed in the House 56 to 52 (details)

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

Signed by Gov. Rick Snyder

May 25, 2011