SENATE BILL NO. 1179

October 01, 2020, Introduced by Senators MACGREGOR and HERTEL and referred to the Committee on Economic and Small Business Development.

A bill to amend 1893 PA 206, entitled

"The general property tax act,"

(MCL 211.1 to 211.155) by adding section 9p.

the people of the state of michigan enact:

Sec. 9p. (1) Personal property comprising an automated consumer goods micro-fulfillment system is exempt from the collection of taxes under this act.

(2) As used in this section:

(a) "Automated consumer goods micro-fulfillment system" means an automated goods-handling system that temporarily stores, selects, retrieves, assembles, and stages consumer goods ordered by a consumer for delivery to the consumer or distribution to a retail store where the goods are picked up by the consumer and that occupies not less than 10,000 square feet of space in a building in which at least half of the building's square footage is used as an operating retail store and is owned, leased, or used by a retailer.

(b) "Consumer goods" means finished goods for use primarily for personal, family, or household purposes.