HOUSE BILL NO. 4864

August 29, 2019, Introduced by Reps. LaFave, Markkanen, Maddock, Hall, Hoitenga, Green, Wakeman, Wozniak, Rendon, Paquette and Miller 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. (1) The tax under this act does not apply to the storage, use, or consumption of a firearm or ammunition.

(2) As used in this section:

(a) "Ammunition" means any projectile that, in its current state, may be expelled from a firearm by an explosive.

(b) "Firearm" means any weapon that will, is designed to, or may readily be converted to expel a projectile by action of an explosive.