Sales tax: exemptions; large agricultural processing facility project exemption; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.

Summary

The bill amends Michigan’s General Sales Tax Act to exempt sales tax on tangible personal property purchased for large agricultural processing facility projects. It applies to buyers who will assemble, use, or consume the items, or to contractors building or improving the facilities, but only when the items become a structural or integral part of the project. This aims to lower costs for major ag‑processing investments in the state.

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