2023 Senate Bill 98

Sales tax: exemptions; industrial processing exemption; clarify.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 4t (MCL 205.54t), as amended by 2015 PA 205.

Mackinac Center Analysis

Includes some road construction material under existing industrial processing exemptions from sales and use tax. Also exempts outstanding balances for sales and use taxes owed on the sale of these materials.

Introduced in the Senate

March 1, 2023

Introduced by Sen. Roger Victory (R-31)

Referred to the Committee on Finance, Insurance, and Consumer Protection