2023 Senate Bill 326 / Public Act 94

Use tax: definitions; definitions; modify.

An act to amend 1937 PA 94, entitled “An act to provide for the levy, assessment, and collection of a specific excise tax on the storage, use, or consumption in this state of tangible personal property and certain services; to appropriate the proceeds of that tax; to prescribe penalties; and to make appropriations,” by amending section 2 (MCL 205.92), as amended by 2023 PA 21.

House Fiscal Agency Analysis

Senate Bill 326 would amend the Use Tax Act to change when a vehicle purchased for resale is converted, or changed from a tax-exempt use to a non-exempt use.

Introduced in the Senate

May 3, 2023

Introduced by Sen. Sam Singh (D-28)

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

May 17, 2023

Reported with substitute S-2

May 18, 2023

Referred to the Committee of the Whole

May 23, 2023

Reported with substitute S-2

Substitute S-2 concurred in by voice vote

Passed in the Senate 38 to 0 (details)

Received in the House

May 23, 2023

Referred to the Committee on Insurance and Financial Services

June 20, 2023

Reported without amendment

June 22, 2023

Passed in the House 106 to 3 (details)

Motion to give immediate effect by Rep. Abraham Aiyash (D-9)

The motion prevailed by voice vote

Received in the Senate

June 27, 2023

Motion to give immediate effect by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

July 19, 2023