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MI HB4026

MI HB4026
Use tax: exemptions; sunset date on exemption for firearm safety devices; extend. Amends sec. 4ll of 1937 PA 94 (MCL 205.94ll).


summary

Introduced
01/28/2025
In Committee
03/18/2025
Crossed Over
03/13/2025
Passed
Dead

Introduced Session

103rd Legislature

Bill Summary

A bill to amend 1937 PA 94, entitled"Use tax act,"by amending section 4ll (MCL 205.94ll), as added by 2023 PA 14.

AI Summary

This bill amends the Michigan Use Tax Act to permanently exempt firearm safety devices from sales and use tax, removing the previous sunset date of December 31, 2024. The bill defines "firearm safety device" as equipment designed to prevent unauthorized access to or operation of a firearm, including devices that must be deactivated before a firearm can be used, and gun safes, cases, or lockboxes that can only be opened with a key, combination, or biometric data. Specifically excluded are display cabinets that are primarily designed to showcase firearms. Sellers of firearms are required to provide a written notice to purchasers and post a conspicuous sign informing customers that firearm safety devices are exempt from sales tax. Additionally, the bill includes an intent statement indicating that the legislature aims to appropriate sufficient funds from the state general fund to the state school aid fund to compensate for any revenue loss resulting from this tax exemption.

Committee Categories

Budget and Finance, Justice

Sponsors (45)

Brad Paquette (R)* Greg Alexander (R),  Joey Andrews (D),  Kelly Breen (D),  Erin Byrnes (D),  Brenda Carter (D),  Tyrone Carter (D),  Jennifer Conlin (D),  Emily Dievendorf (D),  Kimberly Edwards (D),  Alabas Farhat (D),  John Fitzgerald (D),  Morgan Foreman (D),  Joseph Fox (R),  Carol Glanville (D),  Jaime Greene (R),  Peter Herzberg (D),  Kara Hope (D),  Jason Hoskins (D),  Gina Johnsen (R),  Tullio Liberati (D),  Matt Longjohn (D),  Sharon MacDonell (D),  Jaz Martus (D),  Mike McFall (D),  Donavan McKinney (D),  Denise Mentzer (D),  Reggie Miller (D),  Jason Morgan (D),  Tonya Myers Phillips (D),  Cynthia Neeley (D),  Amos O'Neal (D),  Pat Outman (R),  Veronica Paiz (D),  Laurie Pohutsky (D),  Natalie Price (D),  Carrie Rheingans (D),  Helena Scott (D),  Phil Skaggs (D),  Will Snyder (D),  Samantha Steckloff (D),  Penelope Tsernoglou (D),  Regina Weiss (D),  Stephen Wooden (D),  Stephanie Young (D), 

Last Action

Senate Civil Rights, Judiciary, and Public Safety (12:00:00 6/12/2025 Room 1200, Binsfeld Office Building 201 Townsend St, Lansing, M) (on 06/12/2025)

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