MI SB1180

Exempts the storage, use, or consumption of automated consumer goods micro-fulfillment systems and system parts from 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 for delivery or retail pickup, occupying at least 10,000 square feet in a building where at least half the square footage is operated as a retail store.

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 an automated consumer goods micro-fulfillment system.