HOUSE BILL NO. 5681

March 17, 2020, Introduced by Reps. Frederick and Afendoulis and referred to the Committee on Tax Policy.

A bill to amend 1937 PA 94, entitled

"Use tax act,"

(MCL 205.91 to 205.111) by adding section 4mm.

the people of the state of michigan enact:

Sec. 4mm. (1) The tax under this act does not apply to the storage, use, or consumption of a qualified item if the qualified item was purchased after the effective date of the amendatory act that added this section and before January 1, 2021.

(2) As used in this section, "qualified item" means an item that is sold at a physical business location of the seller to a purchaser that is physically present at that business location at the time of the sale. Qualified item does not include an item sold by internet, catalog, telephone, facsimile, or other remote means, regardless of whether the seller delivers the item to, or the purchaser takes possession of the item at, a physical business location of the seller.