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. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b).

This bill updates Michigan's use tax rules to simplify record-keeping requirements for businesses and explicitly adds microbreweries to a list of entities exempt from certain documentation rules. It allows wholesalers, liquor commission agents, and microbrewers to satisfy exemption paperwork needs simply by providing their Michigan liquor control commission license numbers instead of traditional exemption certificates. Additionally, the legislation clarifies that sellers are generally not responsible for taxes if a buyer incorrectly claims an exemption, provided the seller has followed proper procedures and obtained the necessary identifying information. These changes aim to streamline administrative processes for specific alcohol industry participants while maintaining accountability for tax collection.