To revise details of a mechanism created by a 2012 legislative package enacted to distribute some state use tax revenue to local governments, which would replace revenue they lose due to reductions in the "personal property tax" imposed on business tools and equipment. The bill is part of a package comprised of Senate Bills 821 to 830, which essentially replace all of the foregone local personal property tax revenue from that 2012 tax cut, rather than most of it. For any of this to happen voters must approve related changes to the state “use tax” in an August, 2014 ballot initiative; this legislative package was negotiated to forestall local government opposition to that measure.   Official Text and Analysis.

With the recommendation that the bill pass.

To "tie bar" the bill to Senate Bill 658, which would impose sales tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business located in Michigan, in the manner pioneered by internet retailer Amazon.com.

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

To concur with the House-passed version of the bill.

The vote by which the bill was passed.