HOUSE BILL No. 6481


     November 7, 2002, Introduced by Rep. LaSata 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 4aa.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 4AA.  (1) THE TAX UNDER THIS ACT DOES NOT APPLY TO THE

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        SALE OF A MOTOR VEHICLE, RECREATIONAL WATERCRAFT, SNOWMOBILE, OR

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        ALL TERRAIN VEHICLE, NOT FOR RESALE, TO A RESIDENT TRIBAL MEMBER

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        IF THE MOTOR VEHICLE, RECREATIONAL WATERCRAFT, SNOWMOBILE, OR ALL

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        TERRAIN VEHICLE IS FOR PERSONAL USE AND IS PRINCIPALLY GARAGED,

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        BERTHED, OR STORED WITHIN THAT RESIDENT TRIBAL MEMBER'S TRIBE

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        AGREEMENT AREA.

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             (2) THE TAX UNDER THIS ACT DOES NOT APPLY TO THE SALE OF A

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        MOBILE HOME, NOT FOR RESALE, TO A RESIDENT TRIBAL MEMBER IF THE

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        MOBILE HOME IS TO BE USED AS THAT RESIDENT TRIBAL MEMBER'S




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        PRINCIPAL RESIDENCE AND THE MOBILE HOME IS LOCATED WITHIN THAT

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        RESIDENT TRIBAL MEMBER'S TRIBE AGREEMENT AREA.

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             (3) AS USED IN THIS SECTION, "RESIDENT TRIBAL MEMBER" MEANS

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        AN INDIVIDUAL WHO MEETS ALL OF THE FOLLOWING CRITERIA:

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             (A) IS AN ENROLLED MEMBER OF A FEDERALLY RECOGNIZED TRIBE.

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             (B) THE INDIVIDUAL'S TRIBE HAS AN AGREEMENT WITH THIS STATE

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        PURSUANT TO SECTION 30C OF 1941 PA 122, MCL 205.30C, THAT IS IN

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        FULL FORCE AND EFFECT.

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             (C) THE INDIVIDUAL'S PRINCIPAL PLACE OF RESIDENCE IS LOCATED

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        WITHIN THE AGREEMENT AREA AS DESIGNATED IN THE AGREEMENT UNDER

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        SUBDIVISION (B).


































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