2023 Senate Bill 233

Use tax: exemptions; industrial processing exemption; clarify.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4o (MCL 205.94o), as amended by 2015 PA 204.

Mackinac Center Analysis

Provides a use tax exemption on aggregate for “Property that becomes an ingredient or component part of 4 ERE 02514'23 1 the finished product to be sold ultimately at retail or affixed to 2 and made a structural part of real estate located in another state.”

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