2011 Senate Bill 118 / Public Act 71

Revise "materialperson" contractor sales tax provision

Introduced in the Senate

Feb. 9, 2011

Introduced by Sen. Michael Green (R-31)

To include precast concrete products in the list of products sold by a "materialperson" that allows the seller to submit sales tax collections to the treasury on a quarterly basis, rather than monthly. A "materialperson" is a seller on credit of building supplies for incorporation into construction projects.

Referred to the Committee on Finance

March 3, 2011

Reported without amendment

With the recommendation that the bill pass.

March 16, 2011

Passed in the Senate 38 to 0 (details)

Received in the House

March 16, 2011

Referred to the Committee on Tax Policy

May 25, 2011

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 14, 2011

Substitute offered by Rep. Jud Gilbert (R-81)

To extend the bill to include sellers of concrete water and sewer counduit.

The substitute passed by voice vote

June 15, 2011

Passed in the House 108 to 0 (details)

To include precast concrete products, and concrete water and sewer counduit, in the list of products sold by a "materialperson" that allows the seller to submit sales tax collections to the treasury on a quarterly basis, rather than monthly. A "materialperson" is a seller on credit of building supplies for incorporation into construction projects.

Received in the Senate

June 16, 2011

June 21, 2011

Passed in the Senate 38 to 0 (details)

Signed by Gov. Rick Snyder

June 28, 2011