2023 House Bill 4055

Use tax: exemptions; industrial processing exemption; clarify.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4o (MCL 205.94o), as amended by 2015 PA 204.

Mackinac Center Analysis

Includes some road construction material under existing industrial processing exemptions from sales and use tax. Also exempts outstanding balances for sales and use taxes owed on the sale of these materials.

Introduced in the House

Feb. 1, 2023

Introduced by Reps. Jamie Thompson (R-28) and Jamie Thompson (R-28)

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 81 to 22 (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

April 26, 2023

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