2023 House Bill 4039 / Public Act 20

Sales tax: exemptions; delivery and installation; exempt from sales tax.

An act to amend 1933 PA 167, entitled “An act to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act,” by amending sections 1 and 25 (MCL 205.51 and 205.75), section 1 as amended by 2018 PA 2 and section 25 as amended by 2021 PA 108.

Introduced in the House

Jan. 24, 2023

Introduced by Rep. Pat Outman (R-91) and four co-sponsors

Co-sponsored by Reps. Mark Tisdel (R-55), Cameron Cavitt (R-106), Matt Hall (R-42) and Bill Schuette (R-95)

Referred to the Committee on Tax Policy

March 15, 2023

Reported with substitute H-1

March 16, 2023

Substitute H-1 concurred in by voice vote

Passed in the House 85 to 19 (details)

Motion to give immediate effect by Rep. Kara Hope (D-74)

The motion prevailed by voice vote

Received in the Senate

March 21, 2023

Referred to the Committee of the Whole

Reported without amendment

Passed in the Senate 35 to 1 (details)

Motion to give immediate effect by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

April 26, 2023