MI HB5396

Repeals section 4ee of the General Sales Tax Act, which provided a sales tax exemption for data center equipment

Eliminates the requirement that data center equipment purchasers report sales prices and other information to the Department of Treasury for calculating revenue lost to the state school aid fund

Removes the provision requiring the state to reimburse the state school aid fund for revenue lost due to the data center equipment exemption

Renumbers remaining subsections in section 25 to reflect the elimination of the data center exemption reference