SALES, USE TAX EXEMPT; ID INFO                                        S.B. 852 (S-1) & 853 (S-1):

                                                                                                    SUMMARY OF BILL

                                                                                     REPORTED FROM COMMITTEE

Senate Bill 852 (Substitute S-1 as reported)

Senate Bill 853 (Substitute S-1 as reported)

Sponsor:  Senator Jim Runestad (S.B. 852)

               Senator Stephanie Chang (S.B. 853)

Committee:  Finance

CONTENT

Senate Bill 852 (S-1) and Senate Bill 853 (S-1) would amend the Use Tax Act and the General Sales Tax Act, respectively, to specify that, if a seller were licensed by the Michigan Liquor Control Commission (MLCC) as a micro brewer, obtaining the purchaser's MLCC licensee number would satisfy a requirement to obtain a purchaser's identifying information for the purposes of exemptions under those Acts.

MCL 205.104a & 205.104b (S.B. 852)                                 Legislative Analyst:  Jeff Mann

       205.62 & 205.68 (S.B. 853)

FISCAL IMPACT

The bills would have no fiscal impact on State or local government.

Date Completed:  3-8-22                                                         Fiscal Analyst:  David Zin

This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.