Michigan legislation · 103rd Legislature
Michigan SB896: Use tax: exemptions; exemption for certain generators; provide for. Amends sec. 4 of 1937 PA 94 (MCL 205.94).
Status: In committee, April 15, 2026
What the bill says
To amend 1937 PA 94, entitled "Use tax act," by amending section 4 (MCL 205.94), as amended by 2021 PA 109.
From the introduced text, April 15, 2026:
A bill to amend 1937 PA 94, entitled "Use tax act," by amending section 4 (MCL 205.94), as amended by 2021 PA 109. the people of the state of michigan enact: Sec. 4. (1) The following are exempt from the tax levied under this act, subject to subsection (2): (a) Property sold in this state on which transaction a tax is paid under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, if the tax was due and paid on the retail sale to a consumer. (b) Property, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States, or under the constitution of this state. (c) All of the following: (i) Property purchased for resale. Property purchased for resale includes promotional merchandise transferred pursuant to a redemption offer to a person located outside this state or any packaging material, other than promotional merchandise, acquired for use in fulfilling a redemption offer or rebate to a person located outside this state. (ii) Property purchased for lending or leasing to a public or parochial school offering a course in automobile driving except that a vehicle purchased by the school must be certified for driving education and must not be reassigned for personal use by the school's …
Sponsors
- Hoitenga, Michele (R, 36) · primary sponsor
Latest actions
- : REFERRED TO COMMITTEE ON APPROPRIATIONS
- : INTRODUCED BY SENATOR MICHELE HOITENGA
Subjects: Use tax: exemptions
Common questions
- What is SB896?
- SB896 is a bill in the Michigan Legislature (103rd Legislature): Use tax: exemptions; exemption for certain generators; provide for. Amends sec. 4 of 1937 PA 94 (MCL 205.94).
- What does SB896 do?
- In its own words: To amend 1937 PA 94, entitled "Use tax act," by amending section 4 (MCL 205.94), as amended by 2021 PA 109.
- What is the status of SB896?
- In committee as of April 15, 2026. Latest action: REFERRED TO COMMITTEE ON APPROPRIATIONS (April 15, 2026).
- Who sponsored SB896?
- Hoitenga, Michele (R, 36).
- Where is the official record for SB896?
- On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-0896
Source: official Michigan record. Tracked by Delilah, AI for legislation across all 50 states and Congress.