2023 Senate Bill 415 / 2024 Public Act 63

Sales tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements, and add exemption for micro brewers.

An act to amend 1933 PA 167, entitled “An act to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act,” by amending sections 12 and 18 (MCL 205.62 and 205.68), as amended by 2022 PA 3.

House Fiscal Agency Analysis

Senate Bills 415 and 416 would amend the General Sales Tax Act and the Use Tax Act, respectively, to revise certain documentation requirements for persons licensed as micro brewers under the Michigan Liquor Control Code

Introduced in the Senate

June 27, 2023

Introduced by Sen. Veronica Klinefelt (D-11) and three co-sponsors

Co-sponsored by Sens. Stephanie Chang (D-3), Mallory McMorrow (D-8) and Erika Geiss (D-1)

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

Nov. 8, 2023

Reported without amendment

Nov. 9, 2023

Referred to the Committee of the Whole

Jan. 17, 2024

Reported without amendment

Jan. 25, 2024

Passed in the Senate 37 to 0 (details)

Received in the House

Jan. 30, 2024

Referred to the Committee on Tax Policy

March 6, 2024

Reported without amendment

May 14, 2024

Passed in the House 101 to 6 (details)

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

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

June 20, 2024