Use tax: exemptions; large agricultural processing facility project exemption; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.

HB 5168 exempts use tax on tangible personal property (like equipment or materials) that becomes a structural or integral part of qualifying large agricultural processing facility projects in Michigan. It directly affects agricultural businesses and contractors working on projects requiring at least $100 million in capital investment for construction, expansion, or retooling of facilities that process livestock, crops, or plant products (excluding forest products). The exemption applies only to property permanently affixed to the facility or its infrastructure, not to general use. This amendment modifies Michigan’s Use Tax Act to provide tax relief for significant agricultural infrastructure investments.