---
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. 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. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2021-2022"
identifier: "HB 5323"
citation: "Michigan HB 5323 (2021-2022)"
classification: ["bill"]
subjects: ["Liquor: licenses", "Liquor: other", "Use tax: exemptions"]
status: "enacted"
primary_sponsors: ["Tenisha Yancey"]
version_count: 5
action_count: 27
vote_count: 2
first_action: "2021-09-22T04:00:00+00:00"
last_action: "2022-02-01T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/5764da04-f6ae-4070-84bb-8ea6e1a77e6d"
source_url: "http://legislature.mi.gov/doc.aspx?2021-HB-5323"
source_hash: "32393bf71b28c97c40fe1053e2818cb8e7901ca043ca215ae73dc1eccf91dd5e"
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 5323 (2021-2022) — 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. 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](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBH-5323.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBS-5323.htm)
3. **House Concurred Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billconcurred/House/htm/2021-HCB-5323.htm)
4. **House Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/House/htm/2021-HIB-5323.htm)
5. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2022-PA-0004.htm)

## Votes

- passed; given immediate effect Roll Call # 531 Yeas 102 Nays 0 Excused 0 Not Voting 7 — **102–0** (pass) · lower
- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 6 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 — **37–0** (pass) · upper

## Sponsors

- Tenisha Yancey — primary (person)
- Angela Witwer — cosponsor (person)
- Douglas Wozniak — cosponsor (person)
- Graham Filler — cosponsor (person)
- Helena Scott — cosponsor (person)
- Jack O'Malley — cosponsor (person)
- John Roth — cosponsor (person)
- Julie Brixie — cosponsor (person)
- Kelly Breen — cosponsor (person)
- Kevin Coleman — cosponsor (person)
- Kevin Hertel — cosponsor (person)
- Matt Hall — cosponsor (person)
- Richard Steenland — cosponsor (person)
- Robert Bezotte — cosponsor (person)
- Roger Hauck — cosponsor (person)
- Samantha Steckloff — cosponsor (person)
- Stephanie Young — cosponsor (person)
- Terry Sabo — cosponsor (person)
- Tyrone Carter — cosponsor (person)

## Timeline

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

- **2021-09-22T04:00:00+00:00** introduced by Representative Tenisha Yancey `introduction`
- **2021-09-22T04:00:00+00:00** read a first time `reading-1`
- **2021-09-22T04:00:00+00:00** referred to Committee on Tax Policy `referral-committee`
- **2021-09-23T04:00:00+00:00** bill electronically reproduced 09/22/2021
- **2021-10-13T04:00:00+00:00** reported with recommendation with substitute (H-1) `committee-passage`
- **2021-10-13T04:00:00+00:00** referred to second reading
- **2021-11-03T04:00:00+00:00** read a second time `reading-2`
- **2021-11-03T04:00:00+00:00** substitute (H-1) adopted
- **2021-11-03T04:00:00+00:00** placed on third reading
- **2021-11-04T04:00:00+00:00** read a third time `reading-3`
- **2021-11-04T04:00:00+00:00** passed; given immediate effect Roll Call # 531 Yeas 102 Nays 0 Excused 0 Not Voting 7 `passage`
- **2021-11-04T04:00:00+00:00** transmitted
- **2021-11-09T05:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2021-12-09T05:00:00+00:00** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
- **2021-12-09T05:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2021-12-09T05:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2022-01-18T05:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2022-01-18T05:00:00+00:00** PLACED ON ORDER OF THIRD READING
- **2022-01-19T05:00:00+00:00** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 6 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 `passage`
- **2022-01-19T05:00:00+00:00** INSERTED FULL TITLE
- **2022-01-19T05:00:00+00:00** returned from Senate without amendment with immediate effect and full title
- **2022-01-19T05:00:00+00:00** full title agreed to
- **2022-01-19T05:00:00+00:00** bill ordered enrolled
- **2022-01-25T05:00:00+00:00** presented to the Governor 01/20/2022 01:40 PM `executive-receipt`
- **2022-02-01T05:00:00+00:00** approved by the Governor 02/01/2022 12:36 PM `executive-signature`
- **2022-02-01T05:00:00+00:00** filed with Secretary of State 02/01/2022 01:52 PM
- **2022-02-01T05:00:00+00:00** assigned PA 4'22 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5764da04-f6ae-4070-84bb-8ea6e1a77e6d`. Confidence: reported (aggregated from official Michigan legislature records).