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Bill > HB5459
MI HB5459
MI HB5459Sales tax: collections; collection of sales tax on utility bills; prohibit. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).
summary
Introduced
01/21/2026
01/21/2026
In Committee
01/21/2026
01/21/2026
Crossed Over
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1933 PA 167, entitled"General sales tax act,"by amending section 4n (MCL 205.54n), as added by 1994 PA 111.
AI Summary
This bill amends the General Sales Tax Act to exempt from sales tax the sale of electricity, natural or artificial gas, or home heating fuels for residential use. Previously, a portion of the sales tax on these utilities was at an additional rate of 2% approved by voters in 1994, and there were specific rules for how utility companies with 100,000 or more customers had to prorate usage for billing purposes around May 1, 1994, to apply this additional rate correctly. This bill removes that additional 2% sales tax entirely for residential utility sales.
Committee Categories
Budget and Finance
Sponsors (17)
Brad Paquette (R)*,
Joe Aragona (R),
Brian BeGole (R),
Timmy Beson (R),
Will Bruck (R),
Jay DeBoyer (R),
Joseph Fox (R),
Jaime Greene (R),
Gina Johnsen (R),
Tim Kelly (R),
Matt Maddock (R),
Greg Markkanen (R),
Reggie Miller (D),
Angela Rigas (R),
Kathy Schmaltz (R),
Josh Schriver (R),
Rachelle Smit (R),
Last Action
Bill Electronically Reproduced 01/21/2026 (on 01/22/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2026-HB-5459 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2026-HIB-5459.htm |
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