---
type: "Bill"
title: "Sales tax: exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ll."
description: "Sales tax: exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ll."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 81"
citation: "Michigan SB 81 (2023-2024)"
classification: ["bill"]
subjects: ["Sales tax: exemptions", "Weapons: safety and training"]
status: "enacted"
primary_sponsors: ["Jeff Irwin"]
version_count: 8
action_count: 31
vote_count: 2
first_action: "2023-02-16"
last_action: "2023-04-19"
source: "openstates"
source_identifier: "ocd-bill/df22a798-a223-4862-90fc-5fb2a064bf0d"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0081"
source_hash: "b7dd6f63f65eda02fdc717e51da4ce1c6879a5d1ef2dfe4fa1d250b32e4a93a0"
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 81 (2023-2024) — Sales tax: exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ll.

## 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-0081.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBS-0081.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0015.pdf)
4. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0081.pdf)
5. **Substitute (S-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0081-00B74.pdf)
6. **Substitute (S-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0081-0B736.pdf)
7. **Substitute (S-1) - 3** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0081-00C77.pdf)
8. **Substitute (S-1) - 4** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0081-00D48.pdf)

## Votes

- passed; given immediate effect Roll Call # 48 Yeas 64 Nays 44 Excused 0 Not Voting 2 — **64–44** (pass) · lower
- PASSED ROLL CALL # 87 YEAS 22 NAYS 15 EXCUSED 1 NOT VOTING 0 — **22–15** (pass) · upper

## Sponsors

- Jeff Irwin — primary (person)
- Darrin Camilleri — cosponsor (person)
- Dayna Polehanki — cosponsor (person)
- Erika Geiss — cosponsor (person)
- Jeremy Moss — cosponsor (person)
- John Cherry — cosponsor (person)
- Kevin Hertel — cosponsor (person)
- Kristen McDonald Rivet — cosponsor (person)
- Mallory McMorrow — cosponsor (person)
- Mary Cavanagh — cosponsor (person)
- Paul Wojno — cosponsor (person)
- Rosemary Bayer — cosponsor (person)
- Sam Singh — cosponsor (person)
- Sarah Anthony — cosponsor (person)
- Sean McCann — cosponsor (person)
- Stephanie Chang — cosponsor (person)
- Sue Shink — cosponsor (person)
- Sylvia A. Santana — cosponsor (person)
- Veronica Klinefelt — cosponsor (person)
- Winnie Brinks — cosponsor (person)

## Timeline

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

- **2023-02-16** INTRODUCED BY SENATOR JEFF IRWIN `introduction`
- **2023-02-16** REFERRED TO COMMITTEE ON CIVIL RIGHTS, JUDICIARY, AND PUBLIC SAFETY `referral-committee`
- **2023-03-14** REPORTED FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2023-03-14** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2023-03-14** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1) `referral-committee`
- **2023-03-16** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2023-03-16** SUBSTITUTE (S-1) CONCURRED IN
- **2023-03-16** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2023-03-16** RULES SUSPENDED
- **2023-03-16** PLACED ON IMMEDIATE PASSAGE
- **2023-03-16** SUBSTITUTE (S-3) DEFEATED
- **2023-03-16** PASSED ROLL CALL # 87 YEAS 22 NAYS 15 EXCUSED 1 NOT VOTING 0 `passage`
- **2023-03-16** IMMEDIATE EFFECT DEFEATED
- **2023-03-21** received on 03/16/2023 `introduction`
- **2023-03-21** read a first time `reading-1`
- **2023-03-21** referred to Committee on Judiciary `referral-committee`
- **2023-03-22** reported with recommendation without amendment `committee-passage`
- **2023-03-22** referred to second reading
- **2023-03-22** read a second time `reading-2`
- **2023-03-22** placed on third reading
- **2023-03-22** placed on immediate passage
- **2023-03-22** read a third time `reading-3`
- **2023-03-22** passed; given immediate effect Roll Call # 48 Yeas 64 Nays 44 Excused 0 Not Voting 2 `passage`
- **2023-03-22** inserted full title
- **2023-03-22** returned to Senate
- **2023-03-23** FULL TITLE AGREED TO
- **2023-03-23** ORDERED ENROLLED
- **2023-04-11** PRESENTED TO GOVERNOR 04/10/2023 01:05 PM `executive-receipt`
- **2023-04-19** APPROVED BY GOVERNOR 04/13/2023 09:52 AM `executive-signature`
- **2023-04-19** FILED WITH SECRETARY OF STATE 04/13/2023 11:42 AM
- **2023-04-19** ASSIGNED PA 0015'23

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/df22a798-a223-4862-90fc-5fb2a064bf0d`. Confidence: reported (aggregated from official Michigan legislature records).