2023 House Bill 4378 / Public Act 142

Sales 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 1933 PA 167, entitled “An act to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act,” by amending section 4g (MCL 205.54g), as amended by 2015 PA 171.

Introduced in the House

April 11, 2023

Introduced by Rep. Cynthia Neeley (D-70)

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 2, after “(3)” by striking out the balance of the line through “(c)” on line 16.

4. Amend page 3, line 21, 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