Sales tax: exemptions; exemption for certain generators; provide for. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Senate Bill 897 amends Michigan's General Sales Tax Act to clarify and expand exemptions for specific entities and agricultural activities. The bill directly affects nonprofit organizations, religious institutions, schools, and agricultural businesses by defining which sales of tangible personal property are not subject to sales tax. Key provisions include explicit exemptions for parent cooperative preschools, expanded definitions for agricultural machinery and equipment used in farming, and specific rules for newspapers and periodicals. The legislation also clarifies that certain structures like greenhouses and portable grain bins are not considered real estate for tax purposes if they can be disassembled without affecting their functionality.