MI HB6196

Exempts sales of fully automated consumer goods handling systems and system parts from Michigan sales tax beginning January 1, 2021.

Applies to sales made to wholesalers for fulfillment of retail orders of consumer goods.

Defines "fully automated consumer goods handling system" as an integrated system occupying at least 190,000 square feet that separates, sorts, stores, recombines, and assembles palletized consumer goods units.

Covers "system parts" including supply chain optimization machinery, equipment, repair parts, and computer software that are components of the automated handling system.

Defines covered transactions as those involving wholesalers who purchase consumer goods from manufacturers or suppliers and resell them at retail.