Mich. Const. art. IX, § 10

Salestax;distributiontolocalgovernments. Sec. 10. Fifteen percent of all taxes imposed on retailers on taxable sales at retail of tangiblepersonalpropertyatarateofnotmorethan4%shallbeusedexclusivelyforassistance to townships, cities and villages, on a population basis as provided by law. In determining population the legislature may exclude any portion of the total number of persons who are wards,patientsorconvictsinanytaxsupportedinstitution. History: Const.1963,Art.IX,§10,Eff.Jan.1,1964;—Am.S.J.R.S,approvedMar.15,1994,Eff.Apr.30,1994. FormerConstitution: SeeConst.1908,Art.X,§23.