Act No. 135

Public Acts of 2017

Approved by the Governor

October 26, 2017

Filed with the Secretary of State

October 26, 2017

EFFECTIVE DATE: October 26, 2017

STATE OF MICHIGAN

99TH LEGISLATURE

REGULAR SESSION OF 2017

Introduced by Reps. VerHeulen, Lower, Kelly, Leutheuser, Lilly, Bellino, Webber, Marino, Glenn, Noble, VanderWall, Tedder, Kahle, Cole, Lucido, Hughes, Calley, Frederick, Vaupel, Neeley, Griffin, Victory, VanSingel, Brann, Wentworth, Liberati, Chirkun, Faris, Inman, Afendoulis, Kosowski, Alexander, Barrett, Byrd, Canfield, Chatfield, Cox, Crawford, Dianda, Durhal, Elder, Garrett, Gay-Dagnogo, Greimel, Hauck, Hoitenga, Hornberger, Howell, Jones, LaFave, LaSata, Lasinski, Lauwers, Love, Peterson, Reilly, Rendon, Sabo, Sheppard and Zemke

ENROLLED HOUSE BILL No. 4999

AN ACT to prohibit local units of government from imposing an excise tax on the manufacture, distribution, or sale of food.

The People of the State of Michigan enact:

Sec. 1. As used in this act:

(a) “Food” means that term as defined in section 1107 of the food law, 2000 PA 92, MCL 289.1107.

(b) “Local unit of government” means any local government or its subdivision, including, but not limited to, a city, village, township, county, or educational institution; a local public authority, agency, board, commission, or other local governmental, quasi-governmental, or quasi-public body; or a public body that acts or purports to act in a commercial, business, economic development, or similar capacity for a local government or its subdivision.

Sec. 3. Except as otherwise provided by federal law or a law of this state, a local unit of government shall not do either of the following:

(a) Impose an excise tax on the manufacture, distribution, wholesale sale, or retail sale of food for immediate consumption or nonimmediate consumption.

(b) Enact, enforce, or administer any ordinance, regulation, resolution, policy, rule, or directive imposing a tax or fee on the manufacture, distribution, wholesale sale, or retail sale of food for immediate consumption or nonimmediate consumption.

This act is ordered to take immediate effect.

Clerk of the House of Representatives

Secretary of the Senate

Approved

Governor