MI HB6370

Expands sales tax exemptions for nonprofit organizations exempt under federal tax code sections 501(c)(3) and 501(c)(4) to include property used to raise funds or obtain resources necessary for the organization's operation.

Requires organizations claiming exemptions to present either an exemption ruling letter from the department's sales tax division or a signed statement on an approved form certifying the property's intended use.

Allows organizations exempt from filing with the Internal Revenue Service to provide a signed statement without submitting a federal exemption letter.

Limits exemptions to tangible personal property and vehicles used primarily to carry out organizational purposes or fundraising activities as stated in bylaws or articles of incorporation.

Establishes that exemption claims must be accepted by courts as prima facie evidence and requires organizations to reimburse sellers if exemption claims are disallowed.