Use tax: exemptions; exemptions for the sale of investment coins and bullion; modify. Amends sec. 4u of 1937 PA 94 (MCL 205.94u). TIE BAR WITH: HB 5131'25, HB 5129'25

HB 5130 exempts the storage, use, or consumption of investment coins and bullion from Michigan's use tax, effective July 7, 1999. It directly affects individuals and businesses buying or selling qualifying precious metals, including collectible coins and bullion (gold, silver, or platinum in bulk form). The bill updates the definition of "bullion" to include gold/silver/platinum leaf, foil, or film with 50%+ metal content (starting January 1, 2026), provided it's used as currency but isn't legal tender. Investment coins are defined as government-issued coins with market value exceeding face value.