March 29, 2007, Introduced by Reps. Bieda and Condino 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 9a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 9a. (1) Any other provision of this act notwithstanding,
the department shall establish a pilot program in which both of the
following occur:
(a) Persons designated under subsection (2) shall
electronically submit a return for each sale at retail to the
department or the department's designee. The return shall show the
entire amount of the sale at retail, the gross proceeds from that
sale at retail, the allowable deductions, if any, and the amount of
tax for which he or she is liable on that sale at retail. The
return shall include the remittance for the amount of tax for which
he or she is liable on that sale at retail.
(b) The department shall issue an electronically generated
receipt to each customer of a taxpayer liable for making out a
return under subdivision (a). The receipt shall indicate that the
taxpayer has electronically reported to the department or the
department's designee the entire amount of the sale at retail, the
gross proceeds from that sale at retail, the allowable deductions,
if any, the amount of tax for which he or she is liable on that
sale at retail, and the amount of tax remitted for that sale at
retail.
(2) The department shall randomly select taxpayers to
participate in the pilot program under this section. Taxpayers
selected shall include, but shall not be limited to, those
taxpayers who have failed, refused, or neglected to pay any tax,
penalty, or interest due under this act.
(3) The pilot program under this section shall be implemented
and administered with existing department funds. No taxpayer shall
be liable for any costs associated with the implementation or
administration of the pilot program under this section, including
any costs for electronic equipment.