2002 Senate Bill 1248 / Public Act 452

Introduced in the Senate

April 23, 2002

Introduced by Sen. Joanne Emmons (R-23)

To apply the same exemption from Use Tax to certain telecommunications machinery and equipment used for cell phone service located in Michigan that are currently exempt from sales tax. The bill is tie-barred to SB 824, which proposes to make cell phone service subject to the Use Tax rather than Sales Tax.

Referred to the Committee on Finance

April 30, 2002

Amendment offered by Sen. Joanne Emmons (R-23)

To correct a drafting error in the bill.

The amendment passed by voice vote

Passed in the Senate 34 to 3 (details)

To apply the same exemption from Use Tax to certain telecommunications machinery and equipment used for cell phone service located in Michigan that are currently exempt from sales tax. The bill is tie-barred to SB 824, which proposes to make cell phone service subject to the Use Tax rather than Sales Tax. This is in response to a federal order to the states to devise a coordinated sales and use tax regime for mobile phone charges. See also Senate Bill 477 and 824.

Received in the House

April 30, 2002

June 4, 2002

Passed in the House 92 to 0 (details)

Received in the Senate

June 4, 2002

Signed by Gov. John Engler

June 21, 2002