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2012 Michigan Compiled Laws
Chapter 205 — TAXATION
Act 167 of 1933 — GENERAL SALES TAX ACT (205.51 - 205.78)***** 205.56a.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 28, 2013 ***** ***** 205.56a THIS SECTION IS AMENDED EFFECTIVE MARCH 28, 2013: See 205.56a.amended *****
Section 205.54p — Property offered to or made structural part of sanctuary; exemption; regularly organized church or house of religious worship and sanctuary defined.

Universal Citation:
MI Comp L § 205.54p (2012 through Reg Sess)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

GENERAL SALES TAX ACT (EXCERPT)
Act 167 of 1933

205.54p Property offered to or made structural part of sanctuary; exemption; regularly organized church or house of religious worship and sanctuary defined.

Sec. 4p.

(1) A sale of tangible personal property purchased by a person engaged in the business of constructing, altering, repairing, or improving real estate for others if the property is to be affixed to or made a structural part of a sanctuary is exempt from the tax under this act.

(2) As used in this section:

(a) Regularly organized church or house of religious worship means a religious organization qualified under section 501(c)(3) of the internal revenue code, 26 USC 501.

(b) Sanctuary means only that portion of a building that is owned and occupied by a regularly organized church or house of religious worship that is used predominantly and regularly for public worship. Sanctuary includes a sanctuary to be constructed that will be owned and occupied by a regularly organized church or house of religious worship and that will be used predominantly and regularly for public worship.


History: Add. 1998, Act 274, Imd. Eff. July 22, 1998 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004


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