HOUSE BILL NO. 5684

January 25, 2022, Introduced by Reps. Brann and Hornberger and referred to the Committee on Tax Policy.

A bill to amend 1937 PA 94, entitled

"Use tax act,"

(MCL 205.91 to 205.111) by adding section 4gg.

the people of the state of michigan enact:

Sec. 4gg. (1) The storage, use, or consumption of qualified pet food is exempt from the tax under this act.

(2) As used in this section:

(a) "Commercial feed" means that term as defined in section 3 of the feed law, 1975 PA 120, MCL 287.523.

(b) "Pet food" means that term as defined in section 3 of the feed law, 1975 PA 120, MCL 287.523.

(c) "Qualified pet food" includes pet food and specialty pet food.

(d) "Specialty pet" means that term as defined in section 3 of the feed law, 1975 PA 120, MCL 287.523.

(e) "Specialty pet food" means any commercial feed prepared and distributed for consumption by specialty pets.

Enacting section 1. This amendatory act takes effect 90 days after the date it is enacted into law.