Mich. Const. art. IX, § 8

Salesandusetaxes. Sec. 8. Except as provided in this section, the Legislature shall not impose a sales tax on retailersatarateofmorethan4%oftheirgrosstaxablesalesoftangiblepersonalproperty. BeginningMay1,1994,thesalestaxshallbeimposedonretailersatanadditionalrateof 2%oftheirgrosstaxablesalesoftangiblepersonalpropertynotexemptbylawandtheusetax atanadditional rateof2%.The proceedsofthesalesand usetaxesimposedattheadditional rate of 2% shall be deposited in the state school aid fund established in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this articledoesnotapplytotherevenuefromthesalestaximposedattheadditionalrateof2%. NosalestaxorusetaxshallbechargedorcollectedfromandafterJanuary1,1975onthe sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as definedbylaw.Thisprovisionshallnotapplytoalcoholicbeverages. History: Const.1963,Art.IX,§8,Eff.Jan.1,1964;—Am.Init.,approvedNov.5,1974,Eff.Dec.21,1974;—Am.S.J.R.S,approved Mar.15,1994,Eff.Apr.30,1994. FormerConstitution: SeeConst.1908,Art.X,§23. 41 FINANCE AND TAXATION Art.IX,§11