Effective May 8, 2023, Michigan has expanded its Industrial Processing sales and use tax exemption to include property that processes aggregate.  To qualify for the exemption, the property must:

Perform an industrial processing activity upon the aggregate product or material,

The aggregate product or material must be used as an ingredient or component part construction, maintenance, repair, or reconstruction of real property in Michigan,

The aggregate product or material must be subject to use tax.

While this is a prospective exemption, it does require the Department of Treasury to cancel any outstanding balances on notices of intent to assess or final assessments that were issued before the effective date of the exemption. 

Taxpayers that have assessment notices for qualifying property are encouraged to contact the Department of Treasury prior to August 8, 2023 to take advantage of the cancellation of their outstanding balances.

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