---
type: "Bill"
title: "Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75)."
description: "Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 4039"
citation: "Michigan HB 4039 (2023-2024)"
classification: ["bill"]
subjects: ["Sales tax: exemptions"]
status: "enacted"
primary_sponsors: ["Pat Outman"]
version_count: 7
action_count: 28
vote_count: 2
first_action: "2023-01-24"
last_action: "2023-04-26"
source: "openstates"
source_identifier: "ocd-bill/834bab18-20d5-48b3-a298-c898192b9fe5"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-4039"
source_hash: "4533b979b389dd2dd3c3c00affe0a6db6def9d11dc3cbf5764eed55ecaf08eaf"
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 4039 (2023-2024) — Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75).

## 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/House/pdf/2023-HEBH-4039.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-4039.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-4039.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-4039.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0020.pdf)
6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4039-0N295.pdf)
7. **Substitute (H-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4039-0O338.pdf)

## Votes

- passed; given immediate effect Roll Call # 26 Yeas 85 Nays 19 Excused 0 Not Voting 6 — **85–19** (pass) · lower
- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 102 YEAS 35 NAYS 1 EXCUSED 2 NOT VOTING 0 — **35–1** (pass) · upper

## Sponsors

- Pat Outman — primary (person)
- Bill Schuette — cosponsor (person)
- Cam Cavitt — cosponsor (person)
- Mark Tisdel — cosponsor (person)
- Matt Hall — cosponsor (person)

## Timeline

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

- **2023-01-24** introduced by Representative Pat Outman `introduction`
- **2023-01-24** read a first time `reading-1`
- **2023-01-24** referred to Committee on Tax Policy `referral-committee`
- **2023-01-25** bill electronically reproduced 01/24/2023
- **2023-03-15** reported with recommendation with substitute (H-1) `committee-passage`
- **2023-03-15** referred to second reading
- **2023-03-16** read a second time `reading-2`
- **2023-03-16** substitute (H-1) adopted
- **2023-03-16** placed on third reading
- **2023-03-16** placed on immediate passage
- **2023-03-16** read a third time `reading-3`
- **2023-03-16** passed; given immediate effect Roll Call # 26 Yeas 85 Nays 19 Excused 0 Not Voting 6 `passage`
- **2023-03-16** transmitted
- **2023-03-21** RULES SUSPENDED
- **2023-03-21** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2023-03-21** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2023-03-21** PLACED ON ORDER OF THIRD READING
- **2023-03-21** RULES SUSPENDED
- **2023-03-21** PLACED ON IMMEDIATE PASSAGE
- **2023-03-21** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 102 YEAS 35 NAYS 1 EXCUSED 2 NOT VOTING 0 `passage`
- **2023-03-21** INSERTED FULL TITLE
- **2023-03-21** returned from Senate without amendment with immediate effect and full title
- **2023-03-21** full title agreed to
- **2023-03-21** bill ordered enrolled
- **2023-04-19** presented to the Governor 04/19/2023 11:34 AM `executive-receipt`
- **2023-04-26** approved by the Governor 04/26/2023 10:04 AM `executive-signature`
- **2023-04-26** filed with Secretary of State 04/26/2023 01:05 PM
- **2023-04-26** assigned PA 20'23 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/834bab18-20d5-48b3-a298-c898192b9fe5`. Confidence: reported (aggregated from official Michigan legislature records).