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2018 [1] (2018)

handle is hein.ssl/ssmi0232 and id is 1 raw text is: Act No. 1 Public Acts of 2018 Governor veto of July 25, 2017 overridden and approved by 2/3 vote on January 17, 2018 Filed with the Secretary of State January 18, 2018 EFFECTIVE DATE: January 18, 2018 STATE OF MICHIGAN 99TH LEGISLATURE REGULAR SESSION OF 2017 Introduced by Senators Robertson, Ananich, Hildenbrand, Kowall, Proos, MacGregor, Colbeck, Stamas, Marleau, Schuitmaker, Hune, Knollenberg, Hansen, Nofs, Schmidt, Emmons and Pavlov ENROLLED SENATE BILL No. 95 AN ACT to amend 1937 PA 94, entitled An act to provide for the levy, assessment, and collection of a specific excise tax on the storage, use, or consumption in this state of tangible personal property and certain services; to appropriate the proceeds of that tax; to prescribe penalties; and to make appropriations, by amending section 2 (MCL 205.92), as amended by 2016 PA 516. The People of the State of Michigan enact: Sec. 2. As used in this act: (a) Person means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust, receiver, trustee, syndicate, the United States, this state, county, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. (b) Use means the exercise of a right or power over tangible personal property incident to the ownership of that property including transfer of the property in a transaction where possession is given. Converting tangible personal property acquired for a use exempt from the tax levied under this act to a use not exempt from the tax levied under this act is a taxable use. (c) Storage means a keeping or retention of property in this state for any purpose after the property loses its interstate character. (d) Seller means the person from whom a purchase is made and includes every person selling tangible personal property or services for storage, use, or other consumption in this state. If, in the opinion of the department, it is necessary for the efficient administration of this act to regard a salesperson, representative, peddler, or canvasser as the agent of a dealer, distributor, supervisor, or employer under whom the person operates or from whom he or she obtains tangible personal property or services sold by him or her for storage, use, or other consumption in this state, irrespective of whether or not he or she is making the sales on his or her own behalf or on behalf of the dealer, distributor, supervisor, or employer, the department may so consider him or her, and may consider the dealer, distributor, supervisor, or employer as the seller for the purpose of this act. (e) Purchase means to acquire for a consideration, whether the acquisition is effected by a transfer of title, of possession, or of both, or a license to use or consume; whether the transfer is absolute or conditional, and by whatever

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