---
type: "Bill"
title: "Use tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements and add exemption for micro brewers. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b)."
description: "Use tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements and add exemption for micro brewers. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 416"
citation: "Michigan SB 416 (2023-2024)"
classification: ["bill"]
subjects: ["Liquor: licenses", "Liquor: other", "Use tax: exemptions"]
status: "enacted"
primary_sponsors: ["Veronica Klinefelt"]
version_count: 4
action_count: 24
vote_count: 2
first_action: "2023-06-27"
last_action: "2024-06-20"
source: "openstates"
source_identifier: "ocd-bill/d1bb9db9-977a-4a3d-b7cf-85c8ea3a001b"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0416"
source_hash: "5af7e34a69adf9d40b6fe60d0301350541f2e4d4567163943f2cd735aac11aef"
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 416 (2023-2024) — Use tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements and add exemption for micro brewers. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b).

## 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-0416.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBS-0416.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0061.pdf)
4. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0416.pdf)

## Votes

- PASSED ROLL CALL # 5 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 — **37–0** (pass) · upper
- passed; given immediate effect Roll Call # 87 Yeas 101 Nays 6 Excused 0 Not Voting 3 — **101–6** (pass) · lower

## Sponsors

- Veronica Klinefelt — primary (person)
- Erika Geiss — cosponsor (person)
- Mallory McMorrow — cosponsor (person)
- Stephanie Chang — cosponsor (person)

## Timeline

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

- **2023-06-27** INTRODUCED BY SENATOR VERONICA KLINEFELT `introduction`
- **2023-06-27** REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION `referral-committee`
- **2023-11-09** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
- **2023-11-09** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2024-01-17** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2024-01-17** PLACED ON ORDER OF THIRD READING
- **2024-01-25** PASSED ROLL CALL # 5 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 `passage`
- **2024-01-30** received on 01/25/2024 `introduction`
- **2024-01-30** read a first time `reading-1`
- **2024-01-30** referred to Committee on Tax Policy `referral-committee`
- **2024-03-06** reported with recommendation without amendment `committee-passage`
- **2024-03-06** referred to second reading
- **2024-05-09** read a second time `reading-2`
- **2024-05-09** placed on third reading
- **2024-05-14** read a third time `reading-3`
- **2024-05-14** passed; given immediate effect Roll Call # 87 Yeas 101 Nays 6 Excused 0 Not Voting 3 `passage`
- **2024-05-14** inserted full title
- **2024-05-14** returned to Senate
- **2024-06-04** FULL TITLE AGREED TO
- **2024-06-04** ORDERED ENROLLED
- **2024-06-11** PRESENTED TO GOVERNOR 06/11/2024 09:38 AM `executive-receipt`
- **2024-06-20** APPROVED BY GOVERNOR 06/20/2024 10:06 AM `executive-signature`
- **2024-06-20** FILED WITH SECRETARY OF STATE 06/20/2024 10:56 AM
- **2024-06-20** ASSIGNED PA 0061'24

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d1bb9db9-977a-4a3d-b7cf-85c8ea3a001b`. Confidence: reported (aggregated from official Michigan legislature records).