2017 House Bill 4115 / 2018 Public Act 249

Revise nonprofit sales tax exemption

Introduced in the House

Jan. 31, 2017

Introduced by Rep. Eric Leutheuser (R-58)

To exempt from sales tax the retail sales of a nonprofit organization that has less than $10,000 in aggregate sales during a year, rather than $5,000 under current law. If a group exceeds this threshold then all of its sales are taxable.

Referred to the Committee on Tax Policy

March 21, 2018

Reported without amendment

With the recommendation that the substitute (H-3) be adopted and that the bill then pass.

April 18, 2018

Passed in the House 76 to 33 (details)

To exempt from sales tax the first $10,000 in retail sales by a nonprofit organization that has less than $25,000 in sales during a year, rather than $5,000 under current law. Under current law if a group exceeds this threshold then all of its sales are taxable, and the bill would change this to exempt the first $10,000 in sales for groups that don't exceed the new cap.

Received in the Senate

April 19, 2018

Referred to the Committee on Finance

May 15, 2018

Reported without amendment

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

June 7, 2018

Passed in the Senate 27 to 9 (details)

To exempt from sales tax the first $10,000 in retail sales by a nonprofit organization that has less than $25,000 in sales during a year, rather than $5,000 under current law. Under current law if a group exceeds this threshold then all of its sales are taxable, and the bill would change this to exempt the first $10,000 in sales for groups that don't exceed the new cap.

Received in the House

June 7, 2018

June 12, 2018

Passed in the House 81 to 28 (details)

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

Signed by Gov. Rick Snyder

June 27, 2018