Michigan Compiled Laws
Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)
Section 205.54o - School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property...

Sec. 4o.
(1) The sale of the first $10,000.00 of tangible personal property in a calendar year for fund-raising purposes by a school, church, hospital, parent cooperative preschool, or nonprofit organization that has a tax-exempt status under section 4q(1)(a) or (b) and that has aggregate sales at retail in the calendar year of less than $25,000.00 are exempt from the tax under this act.
(2) A club, association, auxiliary, or other organization affiliated with a school, church, hospital, parent cooperative preschool, or nonprofit organization with a tax-exempt status under section 4q(1)(a) or (b) is not considered a separate person for purposes of this exemption. As used in this section, "school" means each elementary, middle, junior, or high school site within a local school district that represents a district attendance area as established by the board of the local school district.
(3) Except as otherwise limited under this subsection, the sale of tangible personal property by a veterans' organization that is exempt from federal income tax under section 501(c)(19) of the internal revenue code, 26 USC 501, for the purpose of raising funds for the benefit of an active duty service member or a veteran is exempt from the tax under this act. The exemption under this subsection is limited to $25,000.00 in aggregate sales of tangible personal property for each individual fund-raising event. A club, association, auxiliary, or other organization affiliated with a veterans' organization that is exempt from federal income tax under section 501(c)(19) of the internal revenue code, 26 USC 501, is not considered a separate person for purposes of this exemption. As used in this subsection:
(a) "Active duty" means active duty pursuant to an executive order of the President of the United States, an act of Congress, or an order of the governor.
(b) "Armed Forces of the United States" means the Army, Air Force, Navy, Marine Corps, Coast Guard, or other military force designated by Congress as a part of the Armed Forces of the United States.
(c) "Service member" means a member of the Armed Forces of the United States, a reserve branch of the Armed Forces of the United States, or the National Guard.
(d) "Veteran" means any of the following:
(i) A person who served on active duty in the Armed Forces of the United States for a period of more than 180 days and separated from the Armed Forces of the United States in a manner other than a dishonorable discharge.
(ii) A person discharged or released from active duty because of a service-related disability.
(iii) A member of a reserve branch of the Armed Forces of the United States at the time he or she was ordered to active duty pursuant to subtitle E of title 10 of the United States Code, 10 USC 10001 to 18506, who served on active duty during a period of war, or in a campaign or expedition for which a campaign badge is authorized, and was released from active duty in a manner other than a dishonorable discharge.
History: Add. 1994, Act 156, Imd. Eff. June 13, 1994 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004 ;-- Am. 2016, Act 503, Eff. Apr. 9, 2017 ;-- Am. 2018, Act 249, Eff. Sept. 26, 2018 Compiler's Notes: The cite to section 4(n)(1)(a) or (b) in subsections (1) and (2) was originally compiled as MCL 205.54n[1], was repealed by Act 258 of 1988, Imd. Eff. July 17, 1998, and pertained to sales of tangible personal property. See now MCL 205.54q.

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)

Section 205.51 - Definitions; Unlicensed Person as Agent of Dealer, Distributor, Supervisor, or Employer; Regarding Dealer, Distributor, Supervisor, or Employer as Making Sales at Retail Prices.

Section 205.51a - Additional Definitions.

Section 205.52 - Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax as Personal Obligation of Taxpayer; Exemption.

Section 205.52a - Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification.

Section 205.52b - Retail Sale of Tangible Personal Property to Purchaser; Presumptions; Agreement to Purchase Advertisements; Effectiveness of Section; Definitions.

Section 205.52c - Seller of Tangible Personal Property or Services; Nexus; Conditions; Application to Transactions After October 1, 2018; Inclusion of Sales of Marketplace Facilitator and Marketplace Seller; Exception; Definitions.

Section 205.52d - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions.

Section 205.53 - License Required to Engage in Business for Which Privilege Tax Imposed; Bond or Deposit; Renewal; Exemptions; Suspension and Restoration of License; Violation as Misdemeanor; Penalty; Registration Under Streamlined Sales and Use Tax...

Section 205.54 - Deductions; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement.

Section 205.54a - Sales Tax; Exemptions; Limitation.

Section 205.54b - Deductible Sales of Gasoline; Statement of Transferee.

Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section 205.54d - Additional Sales Excluded From Tax.

Section 205.54e - Sales of Vehicles to Members of Armed Forces.

Section 205.54f - Commissions Paid to Entities Exempt Under MCL 205.54a; Exemptions.

Section 205.54g - Sales Exempt From Tax; Tax on Sale of Food or Drink From Vending Machine; Definitions.

Section 205.54h - Exemptions.

Section 205.54i - Bad Debt; Definitions; Deduction; Amount; Payment of Bad Debt; Liability; Written Election Designating Party Claiming Deduction; Evidence Required to Support Claim for Deduction; Change in Tax Rate; Review; Taxpayer Under Streamline...

Section 205.54j - Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition.

Section 205.54k - Drop Shipment; Definition.

Section 205.54l - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section 205.54m - Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption.

Section 205.54n - Sale of Electricity, Natural or Artificial Gas, Home Heating Fuels, or Steam; Exemption From Sales Tax at Additional Rate; Application of Additional Rate.

Section 205.54o - School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property...

Section 205.54p - Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined.

Section 205.54q - Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation.

Section 205.54r - Qualified Truck, Trailer, or Rolling Stock; Exemption; Definitions.

Section 205.54s - Sale of Investment Coins and Bullion; Exemptions; Definitions.

Section 205.54t - Exemptions; Limitation; Industrial Processing; Definitions.

Section 205.54u - Extractive Operation; Exemptions; Definition.

Section 205.54v - Central Office Equipment or Wireless Equipment; Presumption.

Section 205.54w - Nonprofit Hospital or Nonprofit Housing; Sale of Personal Property to Person in Business of Constructing, Altering, Repairing, or Improving Real Estate; Tax Exemption; Definitions.

Section 205.54x - Sales to Domestic Air Carrier; Tax Exemption; Definitions.

Section 205.54y - Industrial Processing; Exemption; Limitation.

Section 205.54z - Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999.

Section 205.54aa - Tax Exemption; Resident Tribal Member.

Section 205.54bb - Sale of Eligible Automobile to Qualified Recipient; Exemption; Definitions.

Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009.

Section 205.54dd - Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined.

Section 205.54ee - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.

Section 205.54ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.

Section 205.55 - Additional Tax.

Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section 205.55b - Repealed. 2006, Act 590, Eff. Jan. 1, 2011.

Section 205.56 - Sales and Gross Proceeds Tax Returns; Monthly Filing; Form; Contents; Transmitting Return With Remittance for Amount of Tax; Electronic Funds Transfer; Accrual of Tax to State; Filing Returns and Payment of Tax for Other Than Monthly...

Section 205.56a - Prepayment of Tax by Purchaser or Receiver of Fuel; Rate of Prepayment; Determination; Claiming Estimated Prepayment Credits; Bad Debt Deduction; Actual Shrinkage; Accounting for and Remitting Prepayments; Schedule; Penalties; Deduc...

Section 205.56b - Returned Goods or Motor Vehicle; Tax Credit.

Section 205.56c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.

Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

Section 205.58 - Consolidated Returns.

Section 205.59 - Administration of Tax; Conflicting Provisions; Rules.

Section 205.60 - Refund by Taxpayer for Returned Property; Written Notice; Refund Under MCL 445.360a.

Section 205.61 - Motor Vehicle Used as Partial Payment; Value.

Section 205.62 - Information to Be Obtained From Purchaser; Exception; Format; Signature; Record of Exempt Transactions; Liability; Proof That Transaction Not Subject to Tax or Obtaining Exemption Form From Purchaser; Date; Additional Time for Compli...

Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Section 205.65 - Certificate of Dissolution or Withdrawal.

Section 205.66 - Injunction for Failure to Pay Tax or Obtain License.

Section 205.66a - Duty of Assessing Officers.

Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

Section 205.68 - Annual Inventory and Purchase Records; Retention; Tax Liability; Failure to File Return or Maintain Records; Tax Assessment; Basis; Burden of Proof; Indirect Audit; Exemption Claim; Blanket Exemption Claim; "Indirect Audit Procedure"...

Section 205.69 - Sourcing Sale at Retail or Lease or Rental Property.

Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.

Section 205.71 - Repealed. 2016, Act 159, Eff. Sept. 7, 2016.

Section 205.71a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions.

Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Section 205.73 - Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act.

Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Section 205.75 - Disposition of Money Received and Collected; Definitions.

Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949.

Section 205.78 - Short Title; General Sales Tax Act.