SB 0364, 0365 Exempt from tax firearm safety device

[Tallbear]

SB 0364 of 2015 (http://www.legislature.mi.gov/mileg.aspx?page=getobject&objectname=2015-SB-0364)
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 6/3/2015 REFERRED TO COMMITTEE ON FINANCE
SB 0365 of 2015 (http://www.legislature.mi.gov/mileg.aspx?page=getobject&objectname=2015-SB-0365)
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 6/3/2015 REFERRED TO COMMITTEE ON FINANCE

[DrScaryGuy]

That would make a nice discount on safes... but why? Are we also going to make auto brake pads tax free? Alarm systems?

[Roundballer]

That would make a nice discount on safes... but why? Are we also going to make auto brake pads tax free? Alarm systems?

It would be more than just safes:


Sec. 4ee. A sale of firearm safety devices is exempt from the tax under this act. As used in this section, "firearm safety devices" means safes, lock boxes, trigger and barrel locks, and other items designed to enhance home firearm safety.
And, one bill would do away with the sales tax, the other would do away with the use tax.

As to why? This Senator (primary Tonya Schuitmaker) seems to be a pretty pro-2A person, not just for "hunting", but there has to be an ulterior motive of some kind. This smacks of a "look I am with you" bill, that is not expected to go anywhere.

[kryl]

Suppressors ought to be included in that.

[bringjustn]

Firearms should be included as a safety device. After all they can be used to keep other firearms from becoming a danger to others :)

[luckless]

I think it would be nice if she worked on a law lowering CPL taxes, requirements and restrictions. Maybe a good open carry bill or something instead of this blatant pandering.

[Tallbear]

SB 0364 of 2015
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 6/29/2015 Analysis File Added
SB 0365 of 2015
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 6/29/2015 Analysis File Added

[DP425]

It would be more than just safes:


And, one bill would do away with the sales tax, the other would do away with the use tax.


Sec. 4ee. A sale of firearm safety devices is exempt from the tax under this act. As used in this section, "firearm safety devices" means safes, lock boxes, trigger and barrel locks, and other items designed to enhance home firearm safety.

As to why? This Senator (primary Tonya Schuitmaker) seems to be a pretty pro-2A person, not just for "hunting", but there has to be an ulterior motive of some kind. This smacks of a "look I am with you" bill, that is not expected to go anywhere.


That can be a pretty encompassing bit right there. I doubt they would buy into the whole "this new gun is to protect and enhance the safety of my other guns!"

BUT, it could readily be argued that home security systems are covered- especially when there is a dedicated section for a gun room. Home surveillance system... vault door... Materials to build a locked and secured gun room. Covert storage devices. Any number of items could easily fall into that exemption depending upon articulation and use.

Shoot, you want to buy window security film for your house? Firearms security by making theft MUCH more difficult. Exterior door and lock upgrades? Same argument.



I'll take it if they'll give it!

[Roundballer]

That can be a pretty encompassing bit right there. I doubt they would buy into the whole "this new gun is to protect and enhance the safety of my other guns!"

BUT, it could readily be argued that home security systems are covered- especially when there is a dedicated section for a gun room. Home surveillance system... vault door... Materials to build a locked and secured gun room. Covert storage devices. Any number of items could easily fall into that exemption depending upon articulation and use.

Shoot, you want to buy window security film for your house? Firearms security by making theft MUCH more difficult. Exterior door and lock upgrades? Same argument.



I'll take it if they'll give it!
Bill analysis/Senate/htm/2015-SFA-0364-F.htm (http://www.legislature.mi.gov/documents/2015-2016/billanalysis/Senate/htm/2015-SFA-0364-F.htm)


The bills would reduce State and local unit revenue by an unknown amount depending upon how broadly the definition of "firearm safety devices" would be interpreted and the relative impact of the exemption between the sales and use taxes. According to the Department of Treasury, a broad interpretation of the definition could reduce sales and use tax revenue by approximately $1.0 million per year. Approximately 73% of sales tax revenue is constitutionally earmarked to the School Aid Fund, 10% is constitutionally earmarked to local revenue sharing, and the remainder is deposited into the General Fund. Of the State's share of use tax revenue (after the local use tax enacted as personal property tax reform), revenue at a rate of 2% is constitutionally directed to the School Aid Fund, while the General Fund receives any remaining State use tax revenue.

[Tallbear]

SB 0364 of 2015
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 7/13/2015 Analysis File Added
SB 0365 of 2015
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 7/13/2015 Analysis File Added

[Roundballer]

More importantly, this has been reported out of committee with a substitute S-1. The substitute places a sunset clause into the law.


7/15/2015 Expected in SJ 62 REPORTED FAVORABLY WITH SUBSTITUTE S-1
7/15/2015 Expected in SJ 62 COMMITTEE RECOMMENDED IMMEDIATE EFFECT
7/15/2015 Expected in SJ 62 REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE S-1




SUBSTITUTE FOR
SENATE BILL NO. 364


A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4ee; and to repeal acts
and parts of acts.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
SEC. 4EE. A SALE OF FIREARM SAFETY.
1 DEVICES IS EXEMPT FROM THE
2 TAX UNDER THIS ACT. AS USED IN THIS SECTION, "FIREARM SAFETY
3 DEVICES" MEANS SAFES, LOCK BOXES, TRIGGER AND BARREL LOCKS, AND
4 OTHER ITEMS DESIGNED TO ENHANCE HOME FIREARM SAFETY.
5 Enacting section 1. Section 4ee of the general sales tax act,
6 1933 PA 167, MCL 205.54ee, is repealed effective January 1, 2018.
7 Enacting section 2. This amendatory act takes effect 90 days
8 after the date it is enacted into law.


7/15/2015 Expected in SJ 62 REPORTED FAVORABLY WITH SUBSTITUTE S-2
7/15/2015 Expected in SJ 62 COMMITTEE RECOMMENDED IMMEDIATE EFFECT
7/15/2015 Expected in SJ 62 REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE S-2



SUBSTITUTE FOR
SENATE BILL NO. 365
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4cc; and to repeal acts
and parts of acts.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
SEC. 4CC. THE TAX LEVIED UNDER THIS
1 ACT DOES NOT APPLY TO THE
2 STORAGE, USE, OR CONSUMPTION OF FIREARM SAFETY DEVICES. AS USED IN
3 THIS SECTION, "FIREARM SAFETY DEVICES" MEANS SAFES, LOCK BOXES,
4 TRIGGER AND BARREL LOCKS, AND OTHER ITEMS DESIGNED TO ENHANCE HOME
5 FIREARM SAFETY.
6 Enacting section 1. Section 4cc of the use tax act, 1937 PA
7 94, MCL 205.94cc, is repealed effective January 1, 2018.
8 Enacting section 2. This amendatory act takes effect 90 days
9 after the date it is enacted into law.

[Kaeto]

Why have them sunset?

[Roundballer]

Why have them sunset?

I think that it is a "compromise" tool to get it passed at all.

There are arguments about the effectiveness of what they are trying to do with exemption, and another argument of both the savings to citizens and the loss of revenue to the State.

When they ask us to compromise, we give up a steak dinner on one front to get a boiled soup bone on another. When it is between themselves, they do a three year trial that will just die if it isn't what is wanted in the future.

[Tallbear]

SB 0364 of 2015
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 7/15/2015 REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE S-1

SB 0365 of 2015
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 7/15/2015 REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE S-2

[Tallbear]

SB 0364 of 2015
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 9/10/2015 PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE S-1

SB 0365 of 2015
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 9/10/2015 PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE S-2

[Tallbear]

SB 0364 of 2015
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 9/17/2015 referred to Committee on Tax Policy
SB 0365 of 2015
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 9/17/2015 referred to Committee on Tax Policy

[BOSS302]

I've liked the idea for a long time. I see nothing wrong with encouraging safe gun storage. So long as nothing is mandatory that would keep someone from being able to quickly access one when needed.

[Tallbear]

SB 0364 of 2015
Sales tax; exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78 ) by adding sec. 4ee.
Last Action: 9/21/2015 Analysis File Added
SB 0365 of 2015
Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Last Action: 9/21/2015 Analysis File Added