2023 House Bill 4377 / Public Act 141

Use tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify.

An act to amend 1937 PA 94, entitled “An act to provide for the levy, assessment, and collection of a specific excise tax on the storage, use, or consumption in this state of tangible personal property and certain services; to appropriate the proceeds of that tax; to prescribe penalties; and to make appropriations,” by amending section 4d (MCL 205.94d), as amended by 2015 PA 172.

Introduced in the House

April 11, 2023

Introduced by Rep. Brenda Carter (D-53)

Referred to the Committee on Insurance and Financial Services

April 20, 2023

Referred to the Committee on Tax Policy

May 10, 2023

Reported with substitute H-1

June 21, 2023

Substitute H-1 concurred in by voice vote

Amendment offered by Rep. Matt Bierlein (R-97)

1. Amend page 1, line 6, after “ingredients” by striking out the balance of the line through “consumption.” on line 7 and inserting a period.

2. Amend page 2, line 18, by striking out all of subsection (2) and renumbering the remaining subsection.

3. Amend page 3, line 3, after “(3)” by striking out the balance of the line through “(c)” on line 17.

4. Amend page 3, line 22, by striking out the balance of the bill.

The amendment failed by voice vote

June 22, 2023

Passed in the House 56 to 53 (details)

Motion to give immediate effect by Rep. Abraham Aiyash (D-9)

The motion prevailed by voice vote

Received in the Senate

June 27, 2023

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

Sept. 20, 2023

Reported without amendment

Sept. 21, 2023

Referred to the Committee of the Whole

Sept. 26, 2023

Reported without amendment

Sept. 27, 2023

Passed in the Senate 20 to 18 (details)

Signed by Gov. Gretchen Whitmer

Oct. 3, 2023