2023 Senate Bill 232

Sales tax: exemptions; industrial processing exemption; clarify.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 4t (MCL 205.54t), as amended by 2015 PA 205.

Mackinac Center Analysis

Provides a sales tax exemption on aggregate, defined in the bill as “building materials like 24 sand, gravel, crushed stone, slag, recycled concrete, recycled 25 asphalt, and geosynthetic aggregates.”

Introduced in the Senate

March 22, 2023

Introduced by Sen. Darrin Camilleri (D-4)

Referred to the Committee of the Whole

April 26, 2023

Referred to the Committee on Finance, Insurance, and Consumer Protection