Introduced
by
To exempt from use tax the purchase of specified business equipment by the developers of a proposed “data center” to be located in the former Steelcase “Pyramid” building in Grand Rapids, including computers, servers, construction materials, infrastructure, machinery, wiring, cabling, devices, tools, vehicles, technology, software, hardware and more.<br>Related bills (Senate bill 618 and 5076) would exempt the owners of this operation from having to pay sales tax and property tax on business tools and equipment.
Referred to the Committee on Michigan Competitiveness
Amendment offered
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Consideration postponed
Amendment offered
To only exempt eligible firms from two-thirds of the use tax.
The amendment passed by voice vote
Passed in the Senate 21 to 15 (details)
To partially exempt business equipment purchases use tax. The bill originally applied only to the developers of proposed data center in the vacant “Pyramid” building near Grand Rapids, but was expanded to all companies in this particular business. For the next 15 years these firms would only have to pay 2 percent use tax on most equipment and construction materials, rather than 6 percent like others.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-1) be adopted and that the bill then pass.
Substitute offered
by
To exempt these firms from the full 6 percent use tax, not just two-thirds of it, and add some additional conditions on the tax breaks.
The substitute passed by voice vote
Amendment offered
by
To end the tax breaks if the companies do not create a specified number of jobs by specific dates.
The amendment passed by voice vote
Amendment offered
by
To clarify details of sales and use tax levied on "cloud" computing software and services.
The amendment failed by voice vote
Passed in the House 61 to 45 (details)
To exempt business equipment purchases made by an internet data center from the state use tax. The bill originally applied only to the developers of proposed data center in the vacant “Pyramid” building near Grand Rapids, but was expanded to all companies in this particular business. The House did not adopt the proposal in Senate Bill 618 to also exempt these firms from property taxes levied on business tools and equipment (the so-called "personal property tax").
Passed in the Senate 26 to 12 (details)
To concur with the House-passed version of the bill.
