MI SB0106

Exempts sales of tangible personal property for fund-raising purposes by schools, churches, hospitals, parent cooperative preschools, and nonprofit organizations with tax-exempt status if aggregate sales are under $5,000 in a calendar year.

Clarifies that affiliated clubs, associations, auxiliaries, and other organizations are not considered separate entities and must be combined when calculating the $5,000 sales threshold.

Redefines "school" to mean each individual elementary, middle, junior, or high school site within a local school district attendance area.

Extends a new exemption to veterans' organizations exempt under section 501(c)(19) of the Internal Revenue Code for fund-raising on behalf of active duty service members or veterans, limited to $25,000 per individual event.

Establishes definitions for "active duty," "armed forces of the United States," "service member," and "veteran" for purposes of the veterans' organization exemption, effective 90 days after enactment.