2023 Senate Bill 238

Sales tax: definitions; definition of enterprise data center; include as qualified data center.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 4ee (MCL 205.54ee), as added by 2015 PA 251.

Official record

Mackinac Center Analysis

Extends exemptions of particular data centers from sales and use taxes to 2050. Exemptions are only available to large data centers who meet other criteria and apply for exemptions.

Introduced in the Senate

March 23, 2023

Introduced by Sen. Roger Victory (R-31) and five co-sponsors

Co-sponsored by Sens. Joseph Bellino (R-16), Kevin Hertel (D-12), Paul Wojno (D-10), Veronica Klinefelt (D-11) and Sylvia Santana (D-2)

Referred to the Committee on Finance, Insurance, and Consumer Protection

March 13, 2024

Reported without amendment

March 14, 2024

Referred to the Committee of the Whole