Use tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. Amends sec. 2 of 1937 PA 94 (MCL 205.92) & adds sec. 4hh. TIE BAR WITH: HB 6270’26
Key claim: This bill would exempt building materials purchased to construct a new single-family home from Michigan’s use tax, and it is tied to companion bill HB 6270.
Abstract
(HB6269 · 103rd Legislature) Use tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. Amends sec. 2 of 1937 PA 94 (MCL 205.92) & adds sec. 4hh. TIE BAR WITH: HB 6270’26 Sponsor: Rep. Matthew Bierlein ® + 5 co-sponsors In committee: H Economic Competitiveness Latest action (2026-08-27): Bill Electronically Reproduced 08/26/2026
Why this matters
A use-tax carve-out for new single-family home construction materials would reduce input costs for homebuilders and, indirectly, buyers, at the cost of state use-tax revenue. Its practical effect depends on the tie-barred companion bill (HB 6270) and on whether the exemption flows through to home prices or is absorbed by contractors.