---
type: "Bill"
title: "Sales tax: exemptions; industrial processing exemption; clarify. Amends sec. 4t of 1933 PA 167 (MCL 205.54t). TIE BAR WITH: SB 0097'23"
description: "Sales tax: exemptions; industrial processing exemption; clarify. Amends sec. 4t of 1933 PA 167 (MCL 205.54t). TIE BAR WITH: SB 0097'23"
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 4054"
citation: "Michigan HB 4054 (2023-2024)"
classification: ["bill"]
subjects: ["Sales tax: exemptions"]
status: "enacted"
primary_sponsors: ["Greg VanWoerkom"]
version_count: 12
action_count: 38
vote_count: 4
first_action: "2023-02-01"
last_action: "2023-05-09"
source: "openstates"
source_identifier: "ocd-bill/13063d90-0951-49ef-96c9-39f64434bbfa"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-4054"
source_hash: "78d376d0f71782b4c3fcb34952a36bb5d888418e86e5759672e56dae18425d7c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mi"]
---

# Michigan HB 4054 (2023-2024) — Sales tax: exemptions; industrial processing exemption; clarify. Amends sec. 4t of 1933 PA 167 (MCL 205.54t). TIE BAR WITH: SB 0097'23

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Passed by the House** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBH-4054.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-4054.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-4054.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-4054.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0030.pdf)
6. **Senate Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/Senate/pdf/2023-SCB-4054.pdf)
7. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4054-0N295.pdf)
8. **Substitute (H-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4054-0O338.pdf)
9. **Substitute (S-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4054-0C1018.pdf)
10. **Substitute (S-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4054-00D719.pdf)
11. **Substitute (S-1) - 3** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4054-0D3120.pdf)
12. **Substitute (S-1) - 4** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4054-0Q3329.pdf)

## Votes

- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 131 YEAS 33 NAYS 4 EXCUSED 1 NOT VOTING 0 — **33–4** (pass) · upper
- passed; given immediate effect Roll Call # 27 Yeas 80 Nays 23 Excused 0 Not Voting 7 — **80–23** (pass) · lower
- roll call Roll Call # 64 Yeas 85 Nays 23 Excused 0 Not Voting 2 — **85–23** (pass) · lower
- ROLL CALL: ROLL CALL # 138 YEAS 32 NAYS 5 EXCUSED 1 NOT VOTING 0 — **32–5** (pass) · upper

## Sponsors

- Greg VanWoerkom — primary (person)
- Jamie Thompson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-01** introduced by Representative Greg VanWoerkom `introduction`
- **2023-02-01** read a first time `reading-1`
- **2023-02-01** referred to Committee on Tax Policy `referral-committee`
- **2023-02-02** bill electronically reproduced 02/01/2023
- **2023-03-15** reported with recommendation with substitute (H-1) `committee-passage`
- **2023-03-15** referred to second reading
- **2023-03-16** read a second time `reading-2`
- **2023-03-16** substitute (H-1) adopted
- **2023-03-16** placed on third reading
- **2023-03-16** placed on immediate passage
- **2023-03-16** read a third time `reading-3`
- **2023-03-16** passed; given immediate effect Roll Call # 27 Yeas 80 Nays 23 Excused 0 Not Voting 7 `passage`
- **2023-03-16** transmitted
- **2023-03-21** RULES SUSPENDED
- **2023-03-21** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2023-04-20** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) AND AMENDMENT(S) `committee-passage`
- **2023-04-20** SUBSTITUTE (S-1) AS AMENDED CONCURRED IN
- **2023-04-20** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1) AS AMENDED
- **2023-04-20** RULES SUSPENDED
- **2023-04-20** PLACED ON IMMEDIATE PASSAGE
- **2023-04-20** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 131 YEAS 33 NAYS 4 EXCUSED 1 NOT VOTING 0 `passage`
- **2023-04-20** INSERTED FULL TITLE
- **2023-04-20** returned from Senate with substitute (S-1) with immediate effect and full title
- **2023-04-20** laid over one day under the rules
- **2023-04-26** amended
- **2023-04-26** Senate substitute (S-1) concurred in as amended
- **2023-04-26** roll call Roll Call # 64 Yeas 85 Nays 23 Excused 0 Not Voting 2
- **2023-04-26** full title agreed to
- **2023-04-26** retransmitted
- **2023-04-27** RETURNED FROM HOUSE WITH AMENDMENT(S) TO SENATE SUBSTITUTE (S-1)
- **2023-04-27** HOUSE AMENDMENT(S) TO SENATE SUBSTITUTE (S-1) CONCURRED IN
- **2023-04-27** ROLL CALL: ROLL CALL # 138 YEAS 32 NAYS 5 EXCUSED 1 NOT VOTING 0
- **2023-04-27** re-returned from Senate with concurrence to House amendment(s) to Senate substitute (S-1)
- **2023-04-27** bill ordered enrolled
- **2023-05-04** presented to the Governor 05/04/2023 09:34 AM `executive-receipt`
- **2023-05-09** approved by the Governor 05/08/2023 11:38 AM `executive-signature`
- **2023-05-09** filed with Secretary of State 05/08/2023 01:28 PM
- **2023-05-09** assigned PA 30'23 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/13063d90-0951-49ef-96c9-39f64434bbfa`. Confidence: reported (aggregated from official Michigan legislature records).