Bill Text: MI SB0957 | 2021-2022 | 101st Legislature | Introduced
Bill Title: Use tax: collections; collection of use tax on fully automated consumer goods handling systems; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4gg.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2022-03-09 - Referred To Committee On Finance [SB0957 Detail]
Download: Michigan-2021-SB0957-Introduced.html
SENATE BILL NO. 957
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4gg.
the people of the state of michigan enact:
Sec. 4gg. (1) Beginning January 1, 2023, the tax under this act does not apply to the storage, use, or consumption of a fully automated consumer goods handling system or system parts by a wholesaler for fulfillment of orders to persons engaged in the business of making sales at retail of consumer goods.
(2) As used in this section:
(a) "Consumer goods" means finished goods for use primarily for personal, family, or household purposes.
(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 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.
