MI HB6338

Amends the General Sales Tax Act to add a new exemption for sales of tangible personal property not for resale to a former municipal health facilities corporation acquired by a business organization under the Municipal Health Facilities Corporations Act.

The exemption applies for a period of not more than 12 years beginning on the date of sale or transfer of ownership of the municipal health facilities corporation to the business organization.

Clarifies that "business organization" and "municipal health facilities corporation" have the meanings defined under the Municipal Health Facilities Corporations Act, 1987 PA 230.

Contains a retroactive provision making amendments to agricultural exemptions under subsections (1)(e), (f), and (g) apply to all periods open under statute of limitations, but excludes refund claims filed before April 9, 2018.

Includes a tie-bar provision making the bill's effectiveness contingent on enactment of House Bill No. 6334 by the 99th Legislature.