Bill Text: MI HB6270 | 2025-2026 | 103rd Legislature | Introduced
Bill Title: Sales tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4hh. TIE BAR WITH: HB 6269'26
Sponsorship: Partisan Bill (Republican 17)
Status: (Introduced) 2026-08-27 - Bill Electronically Reproduced 08/26/2026 [HB6270 Detail]
Download: Michigan-2025-HB6270-Introduced.html
HOUSE BILL NO. 6270
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4hh.
the people of the state of michigan enact:
Sec. 4hh. (1) Subject to subsection (2), beginning on the effective date of the amendatory act that added this section through the date that is 2 years after the effective date of the amendatory act that added this section, a sale of qualified building materials to either of the following for use or consumption in the construction of a qualified residence is exempt from the tax under this act:
(a) The owner or developer of the qualified residence.
(b) A person engaged in the business of constructing, altering, repairing, or improving real estate for others.
(2) A purchaser may not claim an exemption under subsection (1) unless, when the qualified building materials are sold to the purchaser, a building permit has been issued for the qualified residence that is in good standing. As used in this subsection, "good standing" means that the building permit is not expired, suspended, revoked, or canceled or subject to a written order to stop construction.
(3) Not later than the date that is 1 year after the effective date of the amendatory act that added this section and annually thereafter while the exemption under this section remains in effect, the department, in consultation with the Michigan state housing development authority, shall submit a report regarding the effect of the exemption under this section on residential housing in this state to the members of the senate and house of representatives standing committees that have jurisdiction over matters relating to economic development, the governor, and the senate and house fiscal agencies. The report under this subsection must include, but is not limited to, all of the following information:
(a) The increase, if any, in the number of qualified residences built since the effective date of the amendatory act that added this section.
(b) A description of the number of jobs created, additional property tax revenue generated, and the net state revenue impact, attributable to the increase reported under subdivision (a).
(4) As used in this section:
(a) "Building permit" means a building permit issued under section 11 of the Stille-DeRossett-Hale single state construction code act, 1972 PA 230, MCL 125.1511.
(b) "Qualified building materials" means tangible personal property that will be affixed to or made a structural part of a qualified residence or an improvement to land related to the construction of a qualified residence. Qualified building materials include, but are not limited to, all of the following types of materials:
(i) Lumber.
(ii) Metal.
(iii) Roofing.
(iv) Flooring.
(v) Plumbing.
(vi) Electrical.
(vii) Well and septic.
(viii) Cement.
(ix) Heating, ventilation, and air conditioning.
(x) Windows.
(c) "Qualified residence" means either of the following:
(i) A single-family dwelling, including, but not limited to, a stand-alone house, townhouse, row house, or modular home.
(ii) A 1- to 4-family house with separate dwelling units, including, but not limited to, a duplex, triplex, or quadplex, or 1 or more dwelling units within a 1- to 4-family house.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No. ____ (request no. S07614'26) or House Bill No. 6269 (request no. H07614'26) of the 103rd Legislature is enacted into law.
