MI SB0369

Expands industrial processing exemptions under Michigan's use tax to include additional categories of tangible personal property used in manufacturing and production activities.

Adds exemptions for machinery, equipment, and materials used for movement of tangible personal property between plant sites, including front-end loaders, forklifts, tractors, and log loaders at sawmill sites.

Includes exemptions for tangible personal property used to produce alcoholic beverages sold at retail by the industrial processor through its own locations.

Defines eligible exempt property to include office equipment, data processing equipment, fuel, energy, and systems used in industrial processing activities.

Effective contingent upon enactment of Senate Bill 370 of the 98th Legislature.