Section 205.54p Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined.

MI Comp L § 205.54p (2019) (N/A)

Copy with citation

Copy as parenthetical citation

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

Previous Section

Section 205.54o School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property for Raising Funds for Benefit of Active Duty Service Member or Veteran; Exemption; Definitions.

Next Section

Section 205.54q Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation.