MI SB0415

Amends Michigan's sales tax law to allow sellers to obtain purchaser identifying information and exemption reasons either at time of purchase or at a later date, with sellers obtaining a Michigan liquor control commission license number satisfying this requirement for certain alcohol sellers.

Allows purchasers to claim exemptions electronically using a standard format without requiring a signature unless a paper form is used, and permits sellers to obtain complete exemption forms up to 120 days after a sale without liability if done timely.

Enables purchasers who failed to claim an exemption at time of purchase to submit refund claims to the department within 4 years by providing purchase records, a seller-signed form, and a proper exemption claim form.

Expands exemption documentation relief to include wholesalers, authorized distribution agents, and newly added micro brewers licensed by the Michigan liquor control commission for sales between licensed alcoholic liquor dealers.

Requires blanket exemption claims to cover a 4-year period or shorter agreed-upon period with no required renewal if a recurring business relationship exists (sales within 12 months of each other).