MI HB6197

Creates a use tax exemption effective January 1, 2021, for fully automated consumer goods handling systems and system parts used by wholesalers for order fulfillment.

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

Defines "system parts" as supply chain optimization machinery, equipment, repair parts, and computer software that are component parts of the automated handling system.

Limits the exemption to wholesalers who purchase consumer goods from manufacturers or suppliers and resell them to other persons for retail sale.

"Consumer goods" defined as finished goods intended primarily for personal, family, or household use.