MI HB5872

Adds "aggregate" to the definition of industrial processing activities, including common variety building materials like sand, gravel, crushed stone, slag, recycled concrete, and recycled asphalt when subject to use tax.

Expands the industrial processing exemption to include property that performs processing activities on aggregate products used for construction, maintenance, repair, or reconstruction of real property in Michigan.

Clarifies that products eligible for exemption include those affixed to and made a structural part of real estate located in another state, extending exemption scope beyond Michigan.

Updates definitions of "industrial processing" and "industrial processor" to explicitly reference new exemption provisions for aggregate production and out-of-state real estate applications.

Bill takes effect only if House Bill No. 5255 of the 101st Legislature is enacted into law.