Budget & Taxes (Sales Tax)

in committee · Michigan · House Jun 18, 2026

HB 5168: 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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts large agricultural projects from use tax, reducing state tax revenue and providing targeted tax relief to businesses, aligning with tax break creation for specific entities.95% confidence

Sub-Topics Sales Tax

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in committee · Michigan · House Feb 5, 2025

HB 4058: Sales tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.

HB 4058 exempts specific baby and toddler items from Michigan's sales tax, directly affecting parents and caregivers purchasing these products. The bill adds 15 categories of items to the tax exemption list, including cribs, strollers, safety gates, breast pumps (and their collection/storage supplies), baby bottles, diapers, and clothing. Key provisions define eligible items precisely - such as excluding general bottles from breast pump kits unless sold together - and clarify that exemptions apply to both new and reusable products like diapers. This policy change reduces costs for families buying essential childcare items by removing the sales tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts baby/toddler essentials from sales tax, providing direct tax relief for lower/middle-income parents purchasing necessities.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Michigan · House Sep 18, 2025

HB 4971: Use tax: exemptions; sale of baby diapers; exempt. Amends sec. 4 of 1937 PA 94 (MCL 205.94).

HB 4971 amends Michigan's Use Tax Act to clarify that promotional merchandise (including items like baby diapers) transferred to out-of-state customers via redemption offers qualifies for resale exemptions. It specifically updates Section 4(c)(i) to include promotional merchandise shipped outside Michigan as exempt from use tax, directly affecting retailers and businesses selling such items to out-of-state customers. The key mechanism expands existing resale exemptions to cover promotional goods sent to customers in other states, aligning with how businesses handle cross-state promotions. This change does not create new exemptions but clarifies existing rules for promotional sales. (Note: The bill title mentions "baby diapers," but the actual amendment applies broadly to all promotional merchandise, not specifically diapers.)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption for promotional merchandise shipped out-of-state, reducing business tax burden under Use Tax Act.95% confidence

Sub-Topics Sales Tax

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in committee · Michigan · House Oct 28, 2025

HB 5129: Sales tax: exemptions; exemptions for the sale of investment coins and bullion; modify. Amends sec. 4s of 1933 PA 167 (MCL 205.54s). TIE BAR WITH: HB 5130'25, HB 5129'25

HB 5129 updates Michigan's sales tax law to exempt purchases of investment coins and bullion from tax. It expands the definition of "bullion" to include gold, silver, or platinum films/leafs (50%+ metal content) used as currency (but not legal tender) starting January 1, 2026, while maintaining the 90% purity standard for other bullion. This directly affects buyers of these specific precious metal products, including new film-based items, by removing sales tax. The bill requires passage of companion bill HB 5130 to take effect.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts investment coins/bullion from sales tax, creating tax break for wealthy investors while reducing state revenue, aligning with 'oppose' indicators.92% confidence

Sub-Topics Sales Tax

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in committee · Michigan · House Jul 2, 2026

HB 5139: Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c). TIE BAR WITH: HB 5138'25, HB 5140'25

HB 5139 amends Michigan's Use Tax Act to require online platforms (called "marketplace facilitators") to collect and remit sales tax on all taxable sales made through their platforms to Michigan residents, regardless of whether the individual seller has a physical presence in the state. This directly affects large online marketplaces like Amazon or Airbnb, as well as small businesses selling via these platforms. The bill establishes that facilitators - not just the sellers - are legally responsible for tax collection, while providing relief for sellers who use compliant platforms (by filing a simple annual attestation). The key change shifts tax collection responsibility from sellers to platforms, simplifying compliance for small sellers but increasing accountability for digital marketplaces.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loophole by requiring marketplace facilitators to collect use tax, expanding state revenue from online sales and strengthening tax collection for budget purposes.90% confidence

Sub-Topics Sales Tax

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in committee · Michigan · House Nov 13, 2025

HB 5274: Sales tax: exemptions; exemption for purchase of vehicle by disabled veteran; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75) & adds sec. 4hh. TIE BAR WITH: HB 5257'25

HB 5274 creates a sales tax exemption for qualified disabled veterans purchasing vehicles. Beginning January 1, 2026, disabled veterans who meet the state's definition (as outlined in the General Property Tax Act) will not pay the 4% state sales tax on new or used vehicles bought for their personal use and registered in their name. This directly affects disabled veterans seeking to purchase a vehicle for personal transportation. The exemption applies specifically to the sales tax on the vehicle itself, not other taxes or fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates sales tax exemption for disabled veterans, providing direct tax relief. Aligns with support indicators for lower-income tax measures under Budget & Taxes policy.95% confidence ✓ VeteransSupports VeteransExempts disabled veterans from 4% sales tax on vehicle purchases, directly reducing costs for essential transportation per bill's explicit language.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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signed · Michigan · House Oct 8, 2025

HB 4182: Use tax: exemptions; motor fuel sales; exempt. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 4gg. TIE BAR WITH: HB 4180'25, HB 4181'25, HB 4183'25, SB 0578'25

This bill (HB 4182) amends Michigan's use tax law to add a new exemption for motor fuel sales. It specifically creates a new section (4gg) in the law to exempt certain motor fuel transactions from use tax. The bill directly affects businesses selling motor fuel, potentially reducing their tax burden on qualifying sales. However, the provided context does not specify the exact scope of the exemption or who qualifies for it, so the summary cannot detail the precise mechanisms or affected parties beyond the general tax exemption for motor fuel.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for motor fuel sales, reducing state tax revenue. Directly limits tax collection efforts, aligning with 'oppose' stance on fiscal management.95% confidence

Sub-Topics Sales Tax Tax Incentives

signed · Michigan · House Oct 8, 2025

HB 4180: Sales tax: exemptions; motor fuel sales; exempt. Amends secs. 6a & 25 of 1933 PA 167 (MCL 205.56a & 205.75) & adds sec. 4gg. TIE BAR WITH: HB 4181'25, HB 4182'25, HB 4183'25, SB 0578'25

HB 4180 removes the sales tax requirement for motor fuel sales in Michigan by amending the state tax code. It directly affects gas stations and fuel retailers by exempting motor fuel transactions from the standard sales tax. The bill creates a new tax exemption provision (Section 4gg) in the tax code, specifically excluding motor fuel sales from taxable transactions. This change became effective immediately upon the Governor's approval on October 7, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves sales tax on motor fuel, reducing state tax revenue and weakening tax collection under Budget & Taxes.95% confidence ✗ TransportationOpposes TransportationBill exempts motor fuel sales from sales tax, removing a key revenue source for transportation infrastructure funding (e.g., road maintenance), directly weakening transportation funding mechanisms.85% confidence

Sub-Topics Sales Tax Tax Incentives Transportation Funding

in committee · Michigan · House Mar 12, 2025

HB 4210: Sales tax: distribution; disposition of money to the comprehensive transportation fund; modify. Amends sec. 25 of 1933 PA 167 (MCL 205.75).

HB 4210 amends Michigan's sales tax distribution rules to adjust funding for the Comprehensive Transportation Fund. It changes the percentage of sales tax revenue from car-related purchases (fuels, vehicles, parts/accessories sold by dealers/gas stations) allocated to this fund: 27.9% until September 2025, 60% for fiscal year 2025-2026, then 25% annually starting October 2026. The bill also maintains existing allocations for school aid (60%), city revenue sharing (15%), and specifies that 35% of aviation fuel tax revenue goes to the State Aeronautics Fund while 65% funds qualified airports. These changes directly affect businesses selling vehicles, fuel, and parts, and govern how transportation funding is structured.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill temporarily increases transportation funding allocation (60% for FY 2025-2026) from sales tax revenue, directly supporting infrastructure spending within budget management.85% confidence ✓ TransportationSupports TransportationIncreases transportation fund allocation from 27.9% to 60% for FY2025-26, directly advancing infrastructure funding through revised sales tax distribution.95% confidence

Sub-Topics Revenue Sales Tax Airports Transportation Funding

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in committee · Michigan · Senate Mar 13, 2025

SB 152: Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

SB 152 exempts sales of large aircraft (6,000+ pound takeoff weight) and qualifying parts/materials used for transporting cargo or passengers from Michigan's state sales tax. It directly affects domestic air carriers (businesses primarily transporting cargo or passengers) and aircraft sellers, provided the aircraft isn't based or registered in Michigan before/after the sale or maintenance. Key conditions include requiring the aircraft to leave Michigan within 15 days after qualifying transactions and excluding shop equipment, fuel, and smaller aircraft from the exemption. The bill modifies Michigan's General Sales Tax Act (MCL 205.54x) to create these specific tax exemptions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts aircraft sales from state sales tax, reducing tax revenue and weakening state budget by limiting tax collection.95% confidence ✓ TransportationSupports TransportationExempts sales tax for large aircraft used in cargo/passenger transport, reducing costs for carriers and supporting aviation infrastructure within transportation sector.95% confidence

Sub-Topics Sales Tax Airports Freight

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