MI SB1266

Exempts sales of tangible personal property for fund-raising purposes by schools, churches, hospitals, parent cooperative preschools, and nonprofit organizations with tax-exempt status under section 4q(1)(a) or (b) if aggregate sales in the calendar year are less than $5,000

Extends the exemption to veterans' organizations exempt from federal income tax under Internal Revenue Code section 501(c)(19)

Provides that clubs, associations, auxiliaries, or other organizations affiliated with qualifying schools, churches, hospitals, preschools, nonprofits, or veterans' organizations are not considered separate persons for purposes of the exemption

Defines "school" to mean each individual elementary, middle, junior, or high school site within a local school district representing a district attendance area as established by the school board