MI HB6215

Removes the exemption for sales of copyrighted motion picture films from Michigan's general sales tax, effective October 1, 2010.

Retains sales tax exemptions for newspapers and periodicals admitted as second-class mail or controlled circulation publications established for at least 2 years and published at least weekly.

Maintains existing exemptions for tangible personal property used in producing motion pictures, newspapers, and periodicals, with specific rules based on publication frequency.

Keeps all other existing sales tax exemptions unchanged, including those for nonprofits, agricultural equipment, prosthetic devices, textbooks, and industrial laundry supplies.

Clarifies that tangible personal property exemptions apply only to the extent used for the stated exempt purpose, with exemption limited to the percentage of exempt use determined by department-approved formula.