HOUSE BILL No. 6047


     September 28, 2000, Introduced by Reps. Gosselin, Bradstreet and Bishop 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 4w.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 4W.  (1) EXCEPT AS PROVIDED IN SUBSECTION (2), THE TAX

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      UNDER THIS ACT DOES NOT APPLY TO THE STORAGE, USE, OR CONSUMPTION

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      OF TANGIBLE PERSONAL PROPERTY IF THE SELLER OF THAT PROPERTY IS

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      NOT LOCATED WITHIN THIS STATE AND IS NOT LICENSED UNDER THIS ACT

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      OR THE GENERAL SALES TAX ACT, 1933 PA 167, MCL 205.51 TO 205.78.

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           (2) SUBSECTION (1) DOES NOT APPLY TO THE STORAGE, USE, OR

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      CONSUMPTION OF MOTOR VEHICLES, WATERCRAFT, OR AIRCRAFT.










   06742'00          Final page.                            CSC