Sec. 4j. (1) A sale of tangible personal property used in a qualified business activity of the purchaser is exempt from the tax under this act. (2) As used in this section, "qualified business activity" means that term as defined in the enterprise zone act, 1985 PA 224, MCL 125.2101 to 125.2123.
Mich. Comp. Laws § 205.54j
Sale of tangible personal property for use in qualified business activity of purchaser; definition
Known as the General Sales Tax Act
The act spans §§ 205.51 to 205.78 (59 sections).
Add. 1985, Act 225, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.