2002 House Bill 6002 / Public Act 510

Introduced in the House

May 7, 2002

Introduced by Rep. Clark Bisbee (R-64)

To allow the organizing entity of an international athletic event that sells corporate sponsorships which include both taxable tangible property and nontaxable services to apply sales tax only to the amount charged for the tangible property under certain circumstances. The bill refers to the 2004 Ryder Cup golf tournament in Bloomfield Township.

Referred to the Committee on Tax Policy

May 21, 2002

Substitute offered

To replace the previous version of the bill with a version which defines an "international athletic event" as one in which in which competitors from at least two states or countries participate.

The substitute failed by voice vote

Substitute offered by Rep. Leon Drolet (R-33)

To replace the previous version of the bill with a version which defines an "international athletic event" as one in which in which competitors from at least two countries OR STATES participate, which would also allow it to apply to the 2006 Super Bowl in Ford Field in Detroit.

The substitute passed by voice vote

Amendment offered by Rep. Leon Drolet (R-33)

To not require the event to be a 'post season' tournament.

The amendment passed by voice vote

Passed in the House 63 to 36 (details)

To allow the organizing entity of an international athletic event that sells corporate sponsorships which include both taxable tangible property and nontaxable services to apply sales tax only to the amount charged for the tangible property under certain circumstances. The bill refers to the 2004 Ryder Cup golf tournament in Bloomfield Township, and the 2006 Super Bowl at Ford Field in Detroit. See also Senate Bill 1370, which does the same for the state use tax.

Received in the Senate

May 21, 2002

June 27, 2002

Substitute offered

To replace the previous version of the bill with one containing technical changes that do not affect its substance as previously described.

The substitute passed by voice vote

Passed in the Senate 34 to 0 (details)

Received in the House

June 27, 2002

To allow the organizing entity of an international athletic event that sells corporate sponsorships which include both taxable tangible property and nontaxable services to apply sales tax only to the amount charged for the tangible property under certain circumstances. The bill refers to the 2004 Ryder Cup golf tournament in Bloomfield Township, and the 2006 Super Bowl at Ford Field in Detroit. See also Senate Bill 1370, which does the same for the state use tax.

Passed in the House 83 to 24 (details)

To concur with the Senate-passed version of the bill.

Received in the Senate

June 27, 2002

Signed by Gov. John Engler

July 23, 2002