2023 House Bill 4253 / Public Act 21

Use tax: exemptions; delivery and installation; exempt from use tax.

An act to amend 1937 PA 94, entitled “An act to provide for the levy, assessment, and collection of a specific excise tax on the storage, use, or consumption in this state of tangible personal property and certain services; to appropriate the proceeds of that tax; to prescribe penalties; and to make appropriations,” by amending sections 2 and 21 (MCL 205.92 and 205.111), section 2 as amended by 2018 PA 1 and section 21 as amended by 2021 PA 109.

Introduced in the House

March 9, 2023

Introduced by Rep. Kevin Coleman (D-25)

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 88 to 15 (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