2023 Senate Bill 416 / 2024 Public Act 61

Use 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 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 sections 14a and 14b (MCL 205.104a and 205.104b), as amended by 2022 PA 4.

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