{"data":{"id":"us-mi/mich.-comp.-laws-205.94m","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.94m","heading":"Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined.","body":"Sec. 4m.\n\nThe tax levied under this act does not apply to tangible personal property acquired 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.\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 of 1986.\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-94-of-1937"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-94m","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"3989c9e2e3313aa51eb9215b982b5604a85e08c6610cd8171d86e95aee8e9a05","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.94ll","next":"us-mi/mich.-comp.-laws-205.94n"},"notice":"GroundRules: Original legal text. Not legal advice."}