Bill Text: MI HB6196 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Sales tax: collections; collection of sales tax on fully automated consumer goods handling systems; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4gg.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-09-15 - Bill Electronically Reproduced 09/10/2020 [HB6196 Detail]
Download: Michigan-2019-HB6196-Introduced.html
HOUSE BILL NO. 6196
September 10, 2020, Introduced by Rep. Sheppard
and referred to the Committee on Tax Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4gg.
the people of the state of michigan enact:
Sec. 4gg. (1) Beginning January 1,
2021, the sale of a fully automated consumer goods handling system or system
parts to a wholesaler for fulfillment of orders to
persons engaged in the business of making sales at retail of consumer goods is
exempt from the tax under this act.
(2) As used in
this section:
(b) "Fully automated consumer goods handling
system" means a fully automated, integrated goods handling system that
separates, sorts, temporarily stores, recombines, and assembles palletized
units of consumer goods and that occupies not less than 190,000 square feet of
space in a facility owned, leased, or used by a wholesaler.
(c) "System parts" means supply chain
optimization machinery, equipment, repair parts, and computer software that are
component parts of a fully automated consumer goods handling system.
(d) "Wholesaler" means a person that purchases consumer goods from a manufacturer, producer, or other supplier and sells those consumer goods to another person for sale at retail.
