Michigan HB5397 repeals the exemption for data centers from the use tax.
Michigan HB5397 repeals the exemption for data centers from the use tax, ensuring that data centers will no longer be exempt from this tax. The bill amends the Michigan Compiled Laws to remove the exemption outlined in section 4cc of the use tax act. This change will affect data centers by making them subject to the use tax, which was previously exempt. The repeal of this exemption is intended to ensure that data centers contribute to the state's revenue through the use tax.
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