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. Amends secs. 12 & 18 of 1933 PA 167 (MCL 205.62 & 205.68).

This bill updates Michigan's sales tax rules to simplify how businesses verify tax exemptions and introduces a new exemption for microbrewers. It requires sellers to collect specific identifying information from buyers when claiming tax exemptions, allowing a liquor control commission license number to satisfy this requirement for certain transactions. The legislation also streamlines record-keeping by permitting electronic formats, removing the need for signatures on digital forms, and establishing clear timelines for obtaining exemption documentation to protect sellers from liability. Additionally, it creates a process for buyers who missed the initial exemption claim to request a refund from the state within four years if they can provide proper documentation.