Bill Text: MI SB1180 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Use tax: exemptions; exemption for consumer goods micro-fulfillment systems; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4hh.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2020-12-03 - Referred To Committee Of The Whole With Substitute (s-1) [SB1180 Detail]
Download: Michigan-2019-SB1180-Introduced.html
SENATE BILL NO. 1180
October 01, 2020, Introduced by Senators HERTEL
and MACGREGOR and referred to the Committee on Economic and Small Business
Development.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4hh.
the people of the state of michigan enact:
Sec. 4hh. (1) Beginning January 1,
2021, the tax under this act does not apply to the storage, use, or consumption
of an automated consumer goods micro-fulfillment system or system parts by a
retailer.
(2)
As used in this section:
(a)
"Automated consumer goods micro-fulfillment system" means an
automated goods-handling system that temporarily stores, selects, retrieves, assembles,
and stages consumer goods ordered by a consumer for delivery to the consumer or
distribution to a retail store where the goods are picked up by the consumer
and that occupies not less than 10,000 square feet of space in a building in
which at least half of the building's square footage is used as an operating
retail store and is owned, leased, or used by a retailer.
(b)
"Consumer goods" means finished goods for use primarily for personal,
family, or household purposes.
(c) "System parts" means machinery, equipment, repair parts, and computer software that are component parts of an automated consumer goods micro-fulfillment system.
