---
type: "Bill"
title: "Use tax: definitions; definitions; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92)."
description: "Use tax: definitions; definitions; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 326"
citation: "Michigan SB 326 (2023-2024)"
classification: ["bill"]
subjects: ["Use tax: definitions"]
status: "enacted"
primary_sponsors: ["Sam Singh"]
version_count: 8
action_count: 30
vote_count: 2
first_action: "2023-05-03"
last_action: "2023-09-05"
source: "openstates"
source_identifier: "ocd-bill/9a8a3d94-17bf-4a45-a102-b69f8f796794"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0326"
source_hash: "fbe251bbea18886d25f23f72fbadc264cb913418e01cd98f45cc1db0ec75c28f"
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 326 (2023-2024) — Use tax: definitions; definitions; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92).

## 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-0326.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBS-0326.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0094.pdf)
4. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0326.pdf)
5. **Substitute (S-2)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0326-00B74.pdf)
6. **Substitute (S-2) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0326-0B735.pdf)
7. **Substitute (S-2) - 3** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0326-00C76.pdf)
8. **Substitute (S-2) - 4** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0326-00D47.pdf)

## Votes

- passed; given immediate effect Roll Call # 223 Yeas 106 Nays 3 Excused 0 Not Voting 1 — **106–3** (pass) · lower
- PASSED ROLL CALL # 318 YEAS 38 NAYS 0 EXCUSED 0 NOT VOTING 0 — **38–0** (pass) · upper

## Sponsors

- Sam Singh — primary (person)

## Timeline

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

- **2023-09-05** notice given to discharge committee
- **2023-05-03** INTRODUCED BY SENATOR SAM SINGH `introduction`
- **2023-05-03** REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION `referral-committee`
- **2023-05-18** REPORTED FAVORABLY WITH SUBSTITUTE (S-2) `committee-passage`
- **2023-05-18** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-2) `referral-committee`
- **2023-05-23** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-2) `committee-passage`
- **2023-05-23** SUBSTITUTE (S-2) CONCURRED IN
- **2023-05-23** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-2)
- **2023-05-23** RULES SUSPENDED
- **2023-05-23** PLACED ON IMMEDIATE PASSAGE
- **2023-05-23** PASSED ROLL CALL # 318 YEAS 38 NAYS 0 EXCUSED 0 NOT VOTING 0 `passage`
- **2023-05-23** received on 05/23/2023 `introduction`
- **2023-05-23** read a first time `reading-1`
- **2023-05-23** referred to Committee on Insurance and Financial Services `referral-committee`
- **2023-06-20** notice given to discharge committee
- **2023-06-21** reported with recommendation without amendment `committee-passage`
- **2023-06-21** referred to second reading
- **2023-06-21** read a second time `reading-2`
- **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 # 223 Yeas 106 Nays 3 Excused 0 Not Voting 1 `passage`
- **2023-06-22** inserted full title
- **2023-06-22** returned to Senate
- **2023-06-27** GIVEN IMMEDIATE EFFECT
- **2023-06-27** ORDERED ENROLLED
- **2023-06-27** FULL TITLE AGREED TO
- **2023-07-18** PRESENTED TO GOVERNOR 07/06/2023 02:20 PM `executive-receipt`
- **2023-07-20** APPROVED BY GOVERNOR 07/18/2023 11:50 AM `executive-signature`
- **2023-07-20** FILED WITH SECRETARY OF STATE 07/19/2023 10:46 AM
- **2023-07-20** ASSIGNED PA 0094'23 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a8a3d94-17bf-4a45-a102-b69f8f796794`. Confidence: reported (aggregated from official Michigan legislature records).