---
type: "Bill"
title: "Sales tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4g of 1933 PA 167 (MCL 205.54g)."
description: "Sales tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4g of 1933 PA 167 (MCL 205.54g)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 4378"
citation: "Michigan HB 4378 (2023-2024)"
classification: ["bill"]
subjects: ["Food: other", "Food: retail establishments", "Sales tax: exemptions"]
status: "enacted"
primary_sponsors: ["Cynthia Neeley"]
version_count: 7
action_count: 26
vote_count: 2
first_action: "2023-04-11"
last_action: "2023-10-03"
source: "openstates"
source_identifier: "ocd-bill/83f6b54b-dda2-4a66-8aee-8a235a593cce"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-4378"
source_hash: "242ef872ad31bac20d7eb396a5ba24cd710746fe107744691f98abb733260b25"
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 4378 (2023-2024) — Sales tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4g of 1933 PA 167 (MCL 205.54g).

## 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-4378.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-4378.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-4378.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-4378.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0142.pdf)
6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4378-0N295.pdf)
7. **Substitute (H-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4378-0O338.pdf)

## Votes

- passed; given immediate effect Roll Call # 209 Yeas 56 Nays 53 Excused 0 Not Voting 1 — **56–53** (pass) · lower
- PASSED ROLL CALL # 478 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 — **20–18** (pass) · upper

## Sponsors

- Cynthia Neeley — primary (person)

## Timeline

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

- **2023-04-11** introduced by Representative Cynthia Neeley `introduction`
- **2023-04-11** read a first time `reading-1`
- **2023-04-11** referred to Committee on Tax Policy `referral-committee`
- **2023-04-12** bill electronically reproduced 04/11/2023
- **2023-05-10** reported with recommendation with substitute (H-1) `committee-passage`
- **2023-05-10** referred to second reading
- **2023-06-21** read a second time `reading-2`
- **2023-06-21** substitute (H-1) adopted
- **2023-06-21** placed on third reading
- **2023-06-22** read a third time `reading-3`
- **2023-06-22** passed; given immediate effect Roll Call # 209 Yeas 56 Nays 53 Excused 0 Not Voting 1 `passage`
- **2023-06-22** transmitted
- **2023-06-27** REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION `referral-committee`
- **2023-09-21** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
- **2023-09-21** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2023-09-26** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2023-09-26** PLACED ON ORDER OF THIRD READING
- **2023-09-27** PASSED ROLL CALL # 478 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 `passage`
- **2023-09-27** INSERTED FULL TITLE
- **2023-09-27** returned from Senate without amendment with full title
- **2023-09-27** full title agreed to
- **2023-09-27** bill ordered enrolled
- **2023-09-28** presented to the Governor 09/28/2023 05:04 PM `executive-receipt`
- **2023-10-03** approved by the Governor 10/03/2023 02:56 PM `executive-signature`
- **2023-10-03** filed with Secretary of State 10/03/2023 03:36 PM
- **2023-10-03** assigned PA 142'23

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/83f6b54b-dda2-4a66-8aee-8a235a593cce`. Confidence: reported (aggregated from official Michigan legislature records).