MI HB4115

Increases sales tax exemption for nonprofit fundraising from $10,000 to $25,000 in aggregate annual sales for schools, churches, hospitals, parent cooperative preschools, and tax-exempt organizations.

Exempts affiliated clubs, associations, and auxiliaries from being treated as separate entities, allowing them to combine sales under the parent organization's exemption limit.

Creates new $25,000 exemption per fundraising event for veterans' organizations exempt under federal tax code section 501(c)(19) that raise funds for active duty service members or veterans.

Defines veteran as anyone who served on active duty over 180 days and separated honorably, was discharged for service-related disability, or served as reserve member during wartime and separated honorably.

Takes effect 90 days after enactment, with effective date of September 26, 2018.