MI SB0132

Amends the sales tax exemptions in MCL 205.54d to include tangible personal property for use in eligible activities on eligible brownfield properties included in a transformational brownfield plan.

Exemption applies to property that will be affixed to and made a structural part of real property or infrastructure improvements within the transformational brownfield plan.

References definitions of "eligible property," "infrastructure improvements," and "transformational brownfield plan" from the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652.

Effective July 19, 2023, but only if Senate Bill No. 129 of the 102nd Legislature is enacted into law.