SB-0365, As Passed Senate, September 17, 2015

 

 

 

 

 

 

 

 

 

 

 

SUBSTITUTE FOR

 

SENATE BILL NO. 365

 

 

(As amended September 17, 2015)

 

 

 

 

 

 

 

 

     A bill to amend 1937 PA 94, entitled

 

"Use tax act,"

 

(MCL 205.91 to 205.111) by adding section 4cc; and to repeal acts

 

and parts of acts.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4cc. The tax levied under this act does not apply to the

 

storage, use, or consumption of firearm safety devices. <<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 4cc of the use tax act, 1937 PA

 

94, MCL 205.94cc, is repealed effective January 1, 2018.

 

     Enacting section 2. This amendatory act takes effect 90 days

 

after the date it is enacted into law.