{"data":{"id":"us-mi/mich.-comp.-laws-205.54p","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.54p","heading":"Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.","body":"Sec. 4p.\n\nA 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.\n\nAs used in this section:\n\n\"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.\n\n\"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.","path":["MI Code","Chapter 205","Act Act-167-of-1933"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-54p","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"e404e96150692cc24d5d6920411f1d504ab39496efd231d823c6b05ad23b3c88","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.54o","next":"us-mi/mich.-comp.-laws-205.54q"},"notice":"GroundRules: Original legal text. Not legal advice."}