MI HB6373

Adds reverse vending machines and their spare and repair parts to the industrial processing exemption under Michigan's Use Tax Act, allowing them to be exempt when used to identify and process empty beverage containers and provide deposit refunds.

Classifies the use of reverse vending machines as an industrial processing activity under subsection (3)(l) of the statute.

Lists reverse vending machines and spare/repair parts as eligible property for the industrial processing exemption under subsection (4)(i).

Defines "reverse vending machine" by reference to the definition in the Reverse Vending Machine Antifraud Act (2008 PA 387, MCL 445.653).

Modifies the definitions of "industrial processing" and "industrial processor" to include the exempt purposes related to reverse vending machines for beverage container processing.