MI SB0958

Exempts from Michigan sales tax the sale of fully automated consumer goods handling systems and system parts sold to wholesalers for fulfilling retail orders, effective January 1, 2023.

Defines "fully automated consumer goods handling system" as an integrated system that separates, sorts, stores, recombines, and assembles palletized consumer goods units owned, leased, or used by a wholesaler.

Defines "system parts" to include supply chain optimization machinery, equipment, repair parts, and computer software that are component parts of a fully automated consumer goods handling system.

Defines "consumer goods" as finished goods primarily for personal, family, or household purposes.

Defines "wholesaler" as a person purchasing consumer goods from manufacturers or suppliers and reselling them to retailers.