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MI HB5322

Bill

Status

Passed

2/1/2022

Primary Sponsor

Matthew Hall

Click for details

Origin

House of Representatives

101st Legislature

AI Summary

  • Requires sellers to obtain purchaser identifying information and reason for exemption claim at time of purchase or later, using same format regardless of transaction medium.

  • Allows sellers to satisfy exemption documentation requirements by obtaining Michigan liquor control commission license number for persons described in section 18(6)(a) or (b).

  • Permits purchasers to claim exemption electronically using standard format without signature unless a paper exemption form is used.

  • Establishes 120-day window for sellers to obtain completed exemption forms after sale, with liability protections if requirements are met.

  • Takes effect immediately upon approval on February 1, 2022.

Legislative Description

Sales tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements. Amends secs. 12 & 18 of 1933 PA 167 (MCL 205.62 & 205.68).

Sales tax: exemptions

Last Action

Assigned Pa 3'22 With Immediate Effect

2/1/2022

Committee Referrals

Finance11/9/2021
Tax Policy9/22/2021

Full Bill Text

No bill text available