MI HB6285

Exempts the sale of automated consumer goods micro-fulfillment systems and system parts from Michigan sales tax, effective January 1, 2021.

Defines an automated consumer goods micro-fulfillment system as an automated goods-handling system that stores, selects, retrieves, assembles, and stages consumer goods for delivery or retail pickup, occupying at least 10,000 square feet in a building where at least half the space is used as an operating retail store.

Applies the exemption only to systems owned, leased, or used by retailers.

Defines "consumer goods" as finished goods for personal, family, or household use.

Defines "system parts" as machinery, equipment, repair parts, and computer software that are component parts of the micro-fulfillment system.