2002 Senate Bill 1370 / Public Act 511

Introduced in the Senate

May 30, 2002

Introduced by Sen. Joanne Emmons (R-23)

To include limited liability companies in the definition of a legal “person,” (in the same sense that a corporation is considered a legal person under civil law).

Referred to the Committee on General Order

June 4, 2002

Substitute offered

To replace the previous version of the bill with one which adds a provision 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 use 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 House Bill 6002, which does the same thing as it applies to the sales tax.

The substitute passed by voice vote

Passed in the Senate 37 to 0 (details)

To include limited liability companies in the definition of a legal “person,” (in the same sense that a corporation is considered a legal person under civil law). Another provision would allow the organizing entity of an international athletic event that sells corporate sponsorships which include both taxable tangible property and nontaxable services to apply use tax only to the amount charged for the tangible property under certain circumstances. The provision refers to the 2004 Ryder Cup golf tournament in Bloomfield Township, and the 2006 Super Bowl at Ford Field in Detroit. See House Bill 6002, which does the same thing as it applies to the sales tax.

Received in the House

June 4, 2002

June 19, 2002

Substitute offered by Rep. Steve Vear (R-58)

To replace the previous version of the bill with a version recommended by the committee which reported it. The substitute incorporates technical changes resulting from committee testimony and deliberation. These changes do not affect the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the House 73 to 29 (details)

Received in the Senate

June 19, 2002

To include limited liability companies in the definition of a legal “person,” (in the same sense that a corporation is considered a legal person under civil law). Another provision would allow the organizing entity of an international athletic event that sells corporate sponsorships which include both taxable tangible property and nontaxable services to apply use tax only to the amount charged for the tangible property under certain circumstances. The provision refers to the 2004 Ryder Cup golf tournament in Bloomfield Township, and the 2006 Super Bowl at Ford Field in Detroit. See House Bill 6002, which does the same thing as it applies to the sales tax.

June 27, 2002

Passed in the Senate 34 to 0 (details)

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

Received in the House

June 27, 2002

Signed by Gov. John Engler

July 23, 2002