Use tax: exemptions; exemption for certain generators; provide for. Amends sec. 4 of 1937 PA 94 (MCL 205.94).

Summary

The bill revises the state's use tax act by expanding the list of items and transactions that are exempt from the tax, such as property already taxed elsewhere, goods bought for resale, low‑value personal purchases, and purchases by schools, hospitals, churches, and other nonprofits. It also creates specific exemptions for vehicle dealers, demonstration vehicles, certain vessels, and limited‑value items. The changes aim to avoid double taxation and lessen the tax burden on qualifying buyers.

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