Section 1. [Sales to government] Adds local governments to the list of purchasers eligible for a sales tax exemption on qualifying purchases. Defines “local governments” as cities, counties, and townships. Under current law, towns receive this exemption, so the specific reference to towns is removed. This bill retains current law to not extend the exemption to goods or services purchased as inputs to goods and services generally provided by a private business, such as those provided by liquor stores, utilities, golf courses, marinas, health and fitness centers, campgrounds, cafes, and laundromats. Effective for sales and purchases made after June 30, 2013.
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