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MI SB0852
Bill
AI Summary
SB 852 Summary
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Adds micro brewers licensed by the Michigan liquor control commission to the list of persons who can claim use tax exemptions without providing exemption certificates, provided they maintain required information under section 14b(1).
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Defines "micro brewer" according to section 109 of the Michigan liquor control code of 1998, MCL 436.1109, for purposes of sales of alcoholic liquor to other licensed persons.
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Maintains existing exemption provisions for wholesalers and authorized distribution agents licensed by the Michigan liquor control commission.
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Takes effect only upon enactment of Senate Bill No. 853 of the 101st Legislature.
Legislative Description
Use tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements and add exemption for micro brewers. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b).
Use tax: exemptions
Last Action
Referred To Second Reading
3/23/2022