SB-0364, As Passed Senate, September 17, 2015

 

 

 

 

 

 

 

 

 

 

SUBSTITUTE FOR

 

SENATE BILL NO. 364

 

 

(As amended September 17, 2015)

 

 

 

 

 

 

 

 

     A bill to amend 1933 PA 167, entitled

 

"General sales tax act,"

 

(MCL 205.51 to 205.78) by adding section 4ee; and to repeal acts

 

and parts of acts.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4ee. A sale of firearm safety devices is exempt from the

 

tax under this act. <<Upon the retail sale or transfer of a firearm,

the seller shall provide a written notice to the purchaser and shall

post in a conspicuous manner at all points of sale on the premises

where firearms are sold a notice that says the following: "The state

of Michigan has exempted the sale of firearm safety devices from the

sales and use tax imposed by this state through December 31, 2017.>> As used in this section, "firearm safety

 

devices" means safes, lock boxes, trigger and barrel locks, and

 

other items designed to enhance home firearm safety.

 

     Enacting section 1. Section 4ee of the general sales tax act,

 

1933 PA 167, MCL 205.54ee, is repealed effective January 1, 2018.

 

     Enacting section 2. This amendatory act takes effect 90 days

 

after the date it is enacted into law.