MI HB4377

Amends Michigan's use tax law (1937 PA 94) to clarify exemptions and definitions related to food taxation under MCL 205.94d

Defines "food sold in an unheated state by weight or volume as a single item" as food sold without eating utensils where price is determined by multiplying per-unit price by weight or volume

Establishes that "food sold with eating utensils provided by the seller" includes sellers with greater than 75% prepared food sales who must provide or hand eating utensils to purchasers, or sellers with 75% or less prepared food sales whose business practice is to hand eating utensils to purchasers

Clarifies that prepared food does not include bakery items (bread, rolls, buns, biscuits, bagels, croissants, pastries, doughnuts, cakes, cookies, tortillas) sold without eating utensils

Effective date: Sine Die (91 days after final adjournment of the 2023 Regular Session); approved by Governor on October 3, 2023