HB 6286 Summary

• Exempts automated consumer goods micro-fulfillment systems and system parts from Michigan's use tax effective January 1, 2021.

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

• Applies exemption only to systems owned, leased, or used by a retailer for fulfilling consumer orders for delivery or in-store pickup.

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

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