Michigan SB897: Sales tax: exemptions; exemption for certain generators; provide for. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

What the bill says

To amend 1933 PA 167, entitled "General sales tax act," by amending section 4a (MCL 205.54a), as amended by 2021 PA 108.

From the introduced text, April 15, 2026:

A bill to amend 1933 PA 167, entitled "General sales tax act," by amending section 4a (MCL 205.54a), as amended by 2021 PA 108. the people of the state of michigan enact: Sec. 4a. (1) Subject to subsection (2), the following are exempt from the tax under this act: (a) A sale of tangible personal property not for resale to a nonprofit school, nonprofit hospital, or nonprofit home for the care and maintenance of children or aged individuals operated by an entity of government, a regularly organized church, religious organization, or fraternal organization, a veterans' organization, or a corporation incorporated under the laws of this state, if the income or benefit from the operation does not inure, in whole or in part, to an individual or private shareholder, directly or indirectly, and if the activities of the entity or agency are carried on exclusively for the benefit of the public at large and are not limited to the advantage, interests, and benefits of its members or any restricted group. A sale of tangible personal property to a parent cooperative preschool is exempt from taxation under this act. As used in this subdivision, "parent cooperative preschool" means a nonprofit, nondiscriminatory educational institution, maintained as a community service and administered by parents of children currently enrolled in the preschool, that provides an …

Read the full official text

Sponsors

• Hoitenga, Michele (R, 36) · primary sponsor

Latest actions

1. April 15, 2026: REFERRED TO COMMITTEE ON APPROPRIATIONS
2. April 15, 2026: INTRODUCED BY SENATOR MICHELE HOITENGA

Common questions

What is SB897?

SB897 is a bill in the Michigan Legislature (103rd Legislature): Sales tax: exemptions; exemption for certain generators; provide for. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

What does SB897 do?

In its own words: To amend 1933 PA 167, entitled "General sales tax act," by amending section 4a (MCL 205.54a), as amended by 2021 PA 108.

What is the status of SB897?

In committee as of April 15, 2026. Latest action: REFERRED TO COMMITTEE ON APPROPRIATIONS (April 15, 2026).

Who sponsored SB897?

Hoitenga, Michele (R, 36).

Where is the official record for SB897?

On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-0897