Effective January 6, 2009, the sale of machinery that is capable of simultaneously harvesting grain or other crops and biomass and machinery used for the purpose of harvesting biomass is exempt from Michigan sales tax. For this exemption, “biomass” is defined as crop residue used to produce energy or agricultural crops grown specifically for the production of energy. Sales of such machinery must be made to persons engaged in a business enterprise to qualify for the exemption. (Act 415 (H.B. 5862, Laws 2009, effective January 6, 2009)