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205.54p Property offered to or made structural part of sanctuary; exemption; "regularly organized church or house of religious worship" and "sanctuary" defined.
Sec. 4p.
(1) A sale of tangible personal property purchased by a person engaged in the business of constructing, altering, repairing, or improving real estate for others if the property is to be affixed to or made a structural part of a sanctuary is exempt from the tax under this act.
(2) As used in this section:
(a) "Regularly organized church or house of religious worship" means a religious organization qualified under section 501(c)(3) of the internal revenue code, 26 USC 501.
(b) "Sanctuary" means only that portion of a building that is owned and occupied by a regularly organized church or house of religious worship that is used predominantly and regularly for public worship. Sanctuary includes a sanctuary to be constructed that will be owned and occupied by a regularly organized church or house of religious worship and that will be used predominantly and regularly for public worship.
History: Add. 1998, Act 274, Imd. Eff. July 22, 1998
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Am. 2004, Act 173, Eff. Sept. 1, 2004
Section: 205.54h 205.54i 205.54j 205.54k 205.54m 205.54n 205.54o 205.54p 205.54q 205.54q.amended 205.54r 205.54s 205.54t 205.54u 205.54v
Last modified: March 17, 2013
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