SENATE BILL NO. 887


  February 17, 1998, Introduced by Senator BOUCHARD and 
       referred to the Committee on Economic Development,     International Trade and Regulatory Affairs.
     


        A bill to amend 1937 PA 94, entitled

   "Use tax act,"

   by amending section 5 (MCL 205.95).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 5.  (1)  (a)  Every person  when
              engaged in the busi-

 2    ness of selling tangible personal property for storage, use, or

 3    other consumption in this state  ,  shall register
             with the

 4    department and give the name and address of each agent operating

 5    in this state, the location of any and all distribution or sales

 6    houses or offices, or other places of business in this state, and

 7     such  other information  as  the
             department  may require with

 8     respect to  REQUIRES CONCERNING matters pertinent
                       to the enforce-

 9    ment of this act.  , but it shall not be  HOWEVER,
             IT IS NOT

10    necessary for a seller holding a license obtained  pursuant
             to

11     the provisions of Act No. 167 of the Public Acts of 1933, as


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 1    amended  UNDER THE GENERAL SALES TAX ACT, 1933 PA
             167, MCL 205.51

 2    TO 205.78, to register with the department as provided in this

 3    act.  Every such  EACH seller shall collect the tax
             imposed by

 4    this act from the consumer.

 5         (2)  (b)  The corporation  and
             securities commission 

 6    DIVISION OF THE DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES

 7    shall not issue to any foreign corporation engaged in the busi-

 8    ness of selling tangible personal property a certificate of

 9    authority to do business in this state or approve and file the

10    proposed articles of incorporation submitted to it by any domes-

11    tic corporation authorizing or permitting  such 
             THE corporation

12    to conduct  any  A business of selling  of
              tangible personal

13    property unless  such corporations shall submit 
             THE CORPORATION

14    SUBMITS with an application for  said  THE
             certificate of author-

15    ity or proposed articles of incorporation, an application for

16    registration of  said  THE corporation under the
             provisions of

17    this act, or an application for license under the 
             provisions of

18     Act No. 167 of the Public Acts of 1933, as amended, which
                       

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

20    application shall be transmitted to the department by  said
              THE

21    corporation  and securities commission  DIVISION OF
             THE DEPART-

22    MENT OF CONSUMER AND INDUSTRY SERVICES.

23          The corporation and securities commission shall
             withhold

24     the issuance of any certificate of dissolution or withdrawal
                       in

25     the case of any corporation organized under the laws of this

26     state or organized under the laws of another state and
                       admitted

27     to do business in this state until the receipt of a notice
                       from



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 1    the department to the effect that all taxes levied under
             this act

 2     against any such corporation have been paid, or until it
                       shall be

 3     notified by the department that the applicant is not
                       indebted for

 4     any taxes levied hereunder. 
















































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