---
type: "Bill"
title: "Use tax: definitions; data center equipment used by an enterprise data center; exempt. Amends sec. 4cc of 1937 PA 94 (MCL 205.94cc)."
description: "Use tax: definitions; data center equipment used by an enterprise data center; exempt. Amends sec. 4cc of 1937 PA 94 (MCL 205.94cc)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 237"
citation: "Michigan SB 237 (2023-2024)"
classification: ["bill"]
subjects: ["Use tax: exemptions"]
status: "enacted"
primary_sponsors: ["Kevin Hertel"]
version_count: 6
action_count: 33
vote_count: 3
first_action: "2023-03-23"
last_action: "2024-12-31"
source: "openstates"
source_identifier: "ocd-bill/6829134f-e079-4afa-9b82-e5ada766cc64"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0237"
source_hash: "510a60fb520f2dcb11087c09dfbd2762774b2d7149f4f604d5279068c86b0e1e"
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 SB 237 (2023-2024) — Use tax: definitions; data center equipment used by an enterprise data center; exempt. Amends sec. 4cc of 1937 PA 94 (MCL 205.94cc).

## 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/Senate/pdf/2023-SEBH-0237.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBS-0237.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0181.pdf)
4. **Senate Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/Senate/pdf/2023-SCB-0237.pdf)
5. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0237.pdf)
6. **Substitute (H-6)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0237-0O4019.pdf)

## Votes

- PASSED ROLL CALL # 142 YEAS 24 NAYS 11 EXCUSED 3 NOT VOTING 0 — **24–11** (pass) · upper
- passed; given immediate effect Roll Call # 297 Yeas 56 Nays 41 Excused 0 Not Voting 13 — **56–41** (pass) · lower
- ROLL CALL: ROLL CALL # 572 YEAS 23 NAYS 12 EXCUSED 3 NOT VOTING 0 — **23–11** (pass) · upper

## Sponsors

- Kevin Hertel — primary (person)
- Joseph N. Bellino Jr. — cosponsor (person)
- Paul Wojno — cosponsor (person)
- Roger Victory — cosponsor (person)
- Sylvia A. Santana — cosponsor (person)
- Veronica Klinefelt — cosponsor (person)

## Timeline

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

- **2023-03-23** INTRODUCED BY SENATOR KEVIN HERTEL `introduction`
- **2023-03-23** REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION `referral-committee`
- **2024-03-14** REPORTED FAVORABLY WITH SUBSTITUTE (S-5) `committee-passage`
- **2024-03-14** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-5) `referral-committee`
- **2024-05-09** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-11) AND AMENDMENT(S) `committee-passage`
- **2024-05-09** SUBSTITUTE (S-11) AS AMENDED CONCURRED IN
- **2024-05-09** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-11) AS AMENDED
- **2024-05-09** RULES SUSPENDED
- **2024-05-09** PLACED ON IMMEDIATE PASSAGE
- **2024-05-09** PASSED ROLL CALL # 142 YEAS 24 NAYS 11 EXCUSED 3 NOT VOTING 0 `passage`
- **2024-05-14** received on 05/09/2024 `introduction`
- **2024-05-14** received on 05/09/2024 `introduction`
- **2024-05-14** read a first time `reading-1`
- **2024-05-14** rule suspended
- **2024-05-14** placed on second reading
- **2024-09-25** read a second time `reading-2`
- **2024-09-25** substitute (H-6) adopted and amended
- **2024-09-25** placed on third reading
- **2024-09-25** placed on immediate passage
- **2024-09-25** read a third time `reading-3`
- **2024-09-25** passed; given immediate effect Roll Call # 297 Yeas 56 Nays 41 Excused 0 Not Voting 13 `passage`
- **2024-09-25** inserted full title
- **2024-09-25** returned to Senate
- **2024-09-26** PASSED BY HOUSE WITH SUBSTITUTE (H-6) WITH IMMEDIATE EFFECT `passage`
- **2024-09-26** LAID OVER ONE DAY UNDER THE RULES
- **2024-12-12** HOUSE SUBSTITUTE (H-6) CONCURRED IN
- **2024-12-12** ROLL CALL: ROLL CALL # 572 YEAS 23 NAYS 12 EXCUSED 3 NOT VOTING 0
- **2024-12-12** FULL TITLE AGREED TO
- **2024-12-12** ORDERED ENROLLED
- **2024-12-20** PRESENTED TO GOVERNOR 12/19/2024 09:38 AM `executive-receipt`
- **2024-12-31** APPROVED BY GOVERNOR 12/30/2024 10:06 AM `executive-signature`
- **2024-12-31** FILED WITH SECRETARY OF STATE 12/30/2024 11:38 AM
- **2024-12-31** ASSIGNED PA 0181'24

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6829134f-e079-4afa-9b82-e5ada766cc64`. Confidence: reported (aggregated from official Michigan legislature records).