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MI SB0853
Bill
AI Summary
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Adds micro brewers licensed by the Michigan Liquor Control Commission to the list of entities that can claim sales tax exemptions without requiring exemption certificates or documentation, provided they are selling alcoholic liquor to another licensed person.
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Defines "micro brewer" according to section 109 of the Michigan Liquor Control Code of 1998 (MCL 436.1109).
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Maintains existing exemption procedures for wholesalers and authorized distribution agents licensed by the Michigan Liquor Control Commission.
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Contains an enacting clause stating the bill does not take effect unless Senate Bill No. 852 of the 101st Legislature is also enacted into law.
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 and add exemption for micro brewers. Amends secs. 12 & 18 of 1933 PA 167 (MCL 205.62 & 205.68).
Sales tax: exemptions
Last Action
Referred To Second Reading
3/23/2022