A recently enacted amendment to Michigan’s tax law provides exemptions of retail sale of tangible personal property provided in a sponsor contract if the event meets certain criteria. To qualify, the organizing entity must already be exempt as a 501(c)(6) organization, the organizing entity must provide the state with a notice of its intent to acquire corporate sponsors (within 60 days of the event), and an itemized schedule or property and services that will be provided under the contracts. Qualified athletic events include international competitions, postseason professional football playoffs, professional golf championships, collegiate basketball championship playoffs and collegiate hockey championship playoffs. (H.B. 6387, Act No. 590, Laws 2006)