MI HB5889

Adds grain drying equipment and fuel/energy powering that equipment to agricultural sales tax exemptions for farming operations.

Extends exemption to tangible personal property affixed to portable grain bins or grain drying equipment used in agricultural operations.

Permits sales of agricultural land tile, subsurface irrigation pipe, portable grain bins, and grain drying equipment to construction contractors when affixed to real estate for exempt agricultural purposes.

Clarifies that machinery capable of simultaneously harvesting grain/crops and biomass qualifies for the existing agricultural exemption.

Defines "biomass" as crop residue or agricultural crops grown specifically for energy production.