HOUSE BILL No. 5743


     April 21, 1998, Introduced by Reps. Gernaat, McBryde, Voorhees, McNutt, Lowe, Walberg and Goschka and referred to the Committee on Tax Policy.


        A bill to amend 1933 PA 167, entitled

   "General sales tax act,"

   (MCL 205.51 to 205.78) by adding section 10.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 10.  IF A PURCHASER OF DEFECTIVE TANGIBLE PERSONAL

 2    PROPERTY IS UNABLE TO RETURN THAT PROPERTY TO THE SELLER IN THIS

 3    STATE BECAUSE THE SELLER HAS SUBSEQUENTLY CEASED BUSINESS OPERA-

 4    TIONS IN THIS STATE, THE DEPARTMENT SHALL REFUND THE AMOUNT OF

 5    THE TAX PAID BY THE PURCHASER AS REIMBURSEMENT TO THE SELLER UPON

 6    VERIFICATION OF THE SALE AND RETURN OF THE DEFECTIVE TANGIBLE

 7    PERSONAL PROPERTY TO THE MANUFACTURER OR ANOTHER AGENT OF THE

 8    MANUFACTURER.  THE PURCHASER SHALL SUBMIT TO THE DEPARTMENT WITH

 9    A CLAIM FOR REFUND INFORMATION DETERMINED BY THE DEPARTMENT

10    NECESSARY FOR THE VERIFICATION.




   05629'98                                                 CSC
                                              2

 1         Enacting section 1.  This amendatory act is effective for

 2    sales at retail made after December 31, 1995.




















































   05629'98          Final page.                            CSC