2018 Senate Bill 887 / Public Act 201

Clarify use tax liability for contractors and customers

Introduced in the Senate

March 6, 2018

Introduced by Sen. Jack Brandenburg (R-8)

To clarify that contractors are not liable for paying use tax on fixtures that a client provides and the contractor installs.

Referred to the Committee on Finance

March 22, 2018

Reported without amendment

With the recommendation that the substitute (S-3) be adopted and that the bill then pass.

April 19, 2018

Passed in the Senate 37 to 0 (details)

Received in the House

April 19, 2018

Referred to the Committee on Tax Policy

May 9, 2018

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 5, 2018

Passed in the House 107 to 1 (details)

To clarify that contractors are not liable for paying use tax on fixtures that a client provides and the contractor installs.

Signed by Gov. Rick Snyder

June 19, 2018