2012 House Bill 5937 / Public Act 474

Revise use tax detail

Introduced in the House

Sept. 20, 2012

Introduced by Rep. Peter MacGregor (R-73)

To exempt from the state use tax “property purchased or manufactured by a person engaged in constructing, altering, repairing, or improving real estate, to the extent it is made a structural part of real estate located in another state, regardless of whether sales or use tax” was paid in that other state.

Referred to the Committee on Tax Policy

Nov. 27, 2012

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Nov. 28, 2012

Amendment offered by Rep. Peter MacGregor (R-73)

To clarify wording related to the proposed exemption.

The amendment passed by voice vote

Nov. 29, 2012

Passed in the House 108 to 0 (details)

Received in the Senate

Nov. 29, 2012

Referred to the Committee on Finance

Dec. 13, 2012

Passed in the Senate 33 to 5 (details)

To exempt from the state use tax “property purchased or manufactured by a person engaged in constructing, altering, repairing, or improving real estate, to the extent it is made a structural part of real estate located in another state, regardless of whether sales or use tax” was paid in that other state.

Signed by Gov. Rick Snyder

Dec. 22, 2012