2017 House Bill 4561 / 2018 Public Act 113

Clarify agricultural equipment sales tax exemptions

Introduced in the House

May 2, 2017

Introduced by Rep. Dan Lauwers (R-81)

To update and expand a list of agricultural equipment exemptions from sales tax, and clarify that the exemptions apply only to equipment used in agricultural business operations.

Referred to the Committee on Agriculture

May 24, 2017

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 6, 2017

Substitute offered by Rep. Dan Lauwers (R-81)

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Passed in the House 107 to 1 (details)

Received in the Senate

June 7, 2017

Referred to the Committee on Agriculture

Feb. 28, 2018

Reported without amendment

With the recommendation that the substitute (S-2) be adopted and that the bill then pass.

March 22, 2018

Amendment offered by Sen. David Knezek (D-5)

To require that any loss of school aid fund revenue under the bill be filled in with state general fund money.

The amendment failed 14 to 20 (details)

Passed in the Senate 34 to 0 (details)

To update and expand a list of agricultural equipment exemptions from sales tax, and clarify that the exemptions apply only to equipment used in agricultural business operations.

Received in the House

March 22, 2018

April 11, 2018

Substitute offered by Rep. Jon Hoadley (D-60)

To replace the previous version of the bill with one that expresses Democratic caucus preferences.

The substitute failed by voice vote

Substitute offered by Rep. Dan Lauwers (R-81)

To replace the previous version of the bill with one that does not make newly allowed exemptions retroactive for up to six years.

The substitute passed by voice vote

Amendment offered by Rep. Dan Lauwers (R-81)

To clarify the application of the proposed provisions to a farm's barn or shop.

The amendment passed by voice vote

Passed in the House 87 to 22 (details)

To update and expand a list of agricultural equipment exemptions from sales tax, and clarify that the exemptions apply only to equipment used in agricultural business operations.

Received in the Senate

April 12, 2018

Passed in the Senate 35 to 0 (details)

Signed by Gov. Rick Snyder

April 25, 2018