April 25, 2019, Introduced by Reps. Manoogian, Warren, Pagan, Stone, Chirkun, Hertel, Peterson, Ellison, Sabo, Wittenberg, Hood, Lasinski, Tyrone Carter, Brixie, Clemente, Rabhi, Koleszar, Cynthia Johnson, Pohutsky, Tate, Kuppa, Hope, Bolden and Whitsett and referred to the Committee on Tax Policy.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4ff.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4ff. Beginning 90 days after the effective date of the
amendatory act that added this section through December 31, 2021,
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, 2021". 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. The legislature shall annually appropriate
sufficient funds from the state general fund to the state school
aid fund created in section 11 of article IX of the state
constitution of 1963 to fully compensate for any loss of revenue to
the state school aid fund resulting from the enactment of this
amendatory act.