Bill Text: MI SB1178 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Sales tax: exemptions; exemption for consumer goods micro-fulfillment systems; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4hh.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2020-12-03 - Referred To Committee Of The Whole With Substitute (s-1) [SB1178 Detail]
Download: Michigan-2019-SB1178-Introduced.html
SENATE BILL NO. 1178
October 01, 2020, Introduced by Senators
SCHMIDT, MACGREGOR and HERTEL and referred to the Committee on Economic and
Small Business Development.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4hh.
the people of the state of michigan enact:
Sec. 4hh. (1) Beginning January 1,
2021, the sale of an automated consumer goods micro-fulfillment system or
system parts to a retailer is exempt from the tax under this act.
(2) As used in
this section:
(a) "Automated
consumer goods micro-fulfillment system" means an automated goods-handling
system that temporarily stores, selects, retrieves, assembles, and stages
consumer goods ordered by a consumer for delivery to the consumer or distribution
to a retail store where the goods are picked up by the consumer and that
occupies not less than 10,000 square feet of space in a building in which at
least half of the building's square footage is used as an operating retail
store and is owned, leased, or used by a retailer.
(b)
"Consumer goods" means finished goods for use primarily for personal,
family, or household purposes.
(c) "System parts" means machinery, equipment, repair parts, and computer software that are component parts of an automated consumer goods micro-fulfillment system.
