MI HB4166

Adds exemption from use tax for feminine hygiene products (tampons, sanitary napkins, and similar items) effective June 30, 2019.

Makes technical corrections to existing exemptions for agricultural equipment and products, including agricultural land tile, subsurface irrigation pipe, portable grain bins, greenhouses, and grain drying equipment.

Clarifies that greenhouses and certain agricultural structures can be exempted if assembled and installed in a manner that allows disassembly without affecting structural functionality.

Requires annual appropriation from the state general fund to the school aid fund to fully compensate for any revenue loss resulting from the new and clarified exemptions.

Amends retroactively effective language to apply to periods open under tax refund statutes, but excludes refund claims filed before April 9, 2018.