Bill Text: MI HB6197 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Use tax: collections; collection of use tax on fully automated consumer goods handling systems; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4gg.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-09-15 - Bill Electronically Reproduced 09/10/2020 [HB6197 Detail]
Download: Michigan-2019-HB6197-Introduced.html
HOUSE BILL NO. 6197
September 10, 2020, Introduced by Rep. Tate and
referred to the Committee on Tax Policy.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4gg.
the people of the state of michigan enact:
Sec. 4gg. (1) Beginning January 1,
2021, the tax under this act does not apply to the storage, use, or consumption
of a fully automated consumer goods handling system or system parts by a
wholesaler for fulfillment of orders to persons engaged in the business of
making sales at retail of consumer goods.
(2)
As used in this section:
(a)
"Consumer goods" means finished goods for use primarily for personal,
family, or household purposes.
(b)
"Fully automated consumer goods handling system" means a fully
automated, integrated goods handling system that separates, sorts, temporarily
stores, recombines, and assembles palletized units of consumer goods and that
occupies not less than 190,000 square feet of space in a facility owned,
leased, or used by a wholesaler.
(c)
"System parts" means supply chain optimization machinery, equipment,
repair parts, and computer software that are component parts of a fully
automated consumer goods handling system.
(d) "Wholesaler" means a person that purchases consumer goods from a manufacturer, producer, or other supplier and sells those consumer goods to another person for sale at retail.
