---
type: "Bill"
title: "Use tax: exemptions; industrial processing exemption; clarify. Amends sec. 4o of 1937 PA 94 (MCL 205.94o). TIE BAR WITH: HB 4054'23"
description: "Use tax: exemptions; industrial processing exemption; clarify. Amends sec. 4o of 1937 PA 94 (MCL 205.94o). TIE BAR WITH: HB 4054'23"
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 97"
citation: "Michigan SB 97 (2023-2024)"
classification: ["bill"]
subjects: ["Use tax: exemptions"]
status: "enacted"
primary_sponsors: ["Joseph N. Bellino Jr."]
version_count: 8
action_count: 32
vote_count: 3
first_action: "2023-03-01"
last_action: "2023-05-09"
source: "openstates"
source_identifier: "ocd-bill/628a3ee4-854f-49b0-b87c-93577d05d24f"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0097"
source_hash: "2d54af80f51f4fa837ed7312e63bbd7556f4eb11b10da85ccd0265ce4c8eaf9d"
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 97 (2023-2024) — Use tax: exemptions; industrial processing exemption; clarify. Amends sec. 4o of 1937 PA 94 (MCL 205.94o). TIE BAR WITH: HB 4054'23

## 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-0097.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBS-0097.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0027.pdf)
4. **Senate Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/Senate/pdf/2023-SCB-0097.pdf)
5. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0097.pdf)
6. **Substitute (S-2)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0097-0C106.pdf)
7. **Substitute (S-2) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0097-00D77.pdf)
8. **Substitute (S-2) - 3** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0097-0D318.pdf)

## Votes

- passed; given immediate effect Roll Call # 68 Yeas 86 Nays 22 Excused 0 Not Voting 2 — **86–22** (pass) · lower
- PASSED ROLL CALL # 132 YEAS 33 NAYS 4 EXCUSED 1 NOT VOTING 0 — **33–4** (pass) · upper
- HOUSE AMENDMENT(S) CONCURRED IN ROLL CALL # 139 YEAS 32 NAYS 5 EXCUSED 1 NOT VOTING 0 — **32–5** (pass) · upper

## Sponsors

- Joseph N. Bellino Jr. — primary (person)

## Timeline

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

- **2023-03-01** INTRODUCED BY SENATOR JOSEPH BELLINO `introduction`
- **2023-03-01** REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION `referral-committee`
- **2023-04-19** DISCHARGE COMMITTEE APPROVED
- **2023-04-19** PLACED ON ORDER OF GENERAL ORDERS
- **2023-04-20** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-2) AND AMENDMENT(S) `committee-passage`
- **2023-04-20** SUBSTITUTE (S-2) AS AMENDED CONCURRED IN
- **2023-04-20** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-2) AS AMENDED
- **2023-04-20** RULES SUSPENDED
- **2023-04-20** PLACED ON IMMEDIATE PASSAGE
- **2023-04-20** PASSED ROLL CALL # 132 YEAS 33 NAYS 4 EXCUSED 1 NOT VOTING 0 `passage`
- **2023-04-20** received on 04/20/2023 `introduction`
- **2023-04-25** read a first time `reading-1`
- **2023-04-25** referred to Committee on Tax Policy `referral-committee`
- **2023-04-25** notice given to discharge committee
- **2023-04-26** motion to discharge committee approved
- **2023-04-26** placed on second reading
- **2023-04-26** read a second time `reading-2`
- **2023-04-26** amended
- **2023-04-26** placed on third reading
- **2023-04-26** placed on immediate passage
- **2023-04-26** read a third time `reading-3`
- **2023-04-26** passed; given immediate effect Roll Call # 68 Yeas 86 Nays 22 Excused 0 Not Voting 2 `passage`
- **2023-04-26** inserted full title
- **2023-04-26** returned to Senate
- **2023-04-27** HOUSE AMENDMENT(S) CONCURRED IN ROLL CALL # 139 YEAS 32 NAYS 5 EXCUSED 1 NOT VOTING 0
- **2023-04-27** GIVEN IMMEDIATE EFFECT
- **2023-04-27** FULL TITLE AGREED TO
- **2023-04-27** ORDERED ENROLLED
- **2023-05-03** PRESENTED TO GOVERNOR 05/02/2023 01:00 PM `executive-receipt`
- **2023-05-09** APPROVED BY GOVERNOR 05/08/2023 11:32 AM `executive-signature`
- **2023-05-09** FILED WITH SECRETARY OF STATE 05/08/2023 01:22 PM
- **2023-05-09** ASSIGNED PA 0027'23 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/628a3ee4-854f-49b0-b87c-93577d05d24f`. Confidence: reported (aggregated from official Michigan legislature records).