HOUSE BILL No. 5744


     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 1937 PA 94, entitled

   "Use tax act,"

   (MCL 205.91 to 205.111) by adding section 8.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 8.  IF A CONSUMER OF DEFECTIVE TANGIBLE PERSONAL PROP-

 2    ERTY 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 CONSUMER UPON VERIFICATION OF THE SALE AND

 6    RETURN OF THE DEFECTIVE TANGIBLE PERSONAL PROPERTY TO THE MANU-

 7    FACTURER OR ANOTHER AGENT OF THE MANUFACTURER.  THE CONSUMER

 8    SHALL SUBMIT TO THE DEPARTMENT WITH A CLAIM FOR REFUND INFORMA-

 9    TION DETERMINED BY THE DEPARTMENT NECESSARY FOR THE VERIFICATION.






   05630'98                                                 CSC
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 1         Enacting section 1.  This amendatory act is effective for

 2    the storage, use, or consumption of tangible personal property

 3    after December 31, 1995.


















































   05630'98          Final page.                            CSC