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MI HB5322
Bill
Status
2/1/2022
Primary Sponsor
Matthew Hall
Click for details
AI Summary
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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.
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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).
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Permits purchasers to claim exemption electronically using standard format without signature unless a paper exemption form is used.
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Establishes 120-day window for sellers to obtain completed exemption forms after sale, with liability protections if requirements are met.
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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