Mich. Comp. Laws § 205.54j

Current through Public Act 151 of the 2024 Legislative Session
Section 205.54j - Sale of tangible personal property for use in qualified business activity of purchaser; definition
(1) A sale of tangible personal property used in a qualified business activity of the purchaser is exempt from the tax under this act.
(2) As used in this section, "qualified business activity" means that term as defined in the enterprise zone act, 1985 PA 224, MCL 125.2101 to 125.2123.

MCL 205.54j

Amended by 2004, Act 173, s 14, eff. 9/1/2004.
Add. 1985, Act 225, Imd. Eff. 1/13/1986 ;--Am. 1999, Act 116, Imd. Eff. 7/14/1999.