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MI HB5479
MI HB5479Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for. Amends sec. 4gg of 1933 PA 167 (MCL 205.54gg).
summary
Introduced
01/27/2026
01/27/2026
In Committee
01/27/2026
01/27/2026
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 4gg (MCL 205.54gg), as added by 2025 PA 17.
AI Summary
This bill amends the General Sales Tax Act to exempt "eligible fuel" from sales tax starting January 1, 2026, and clarifies that the use of "electric fuel" to propel a vehicle is not subject to sales tax if it's already taxed under either the Motor Carrier Fuel Tax Act or the Motor Fuel Tax Act. The bill also defines "electric fuel" and makes other technical adjustments to existing definitions within the sales tax law, such as "alternative fuel," "leaded racing fuel," "liquified petroleum gas," and "motor fuel," by referencing their definitions in the Motor Fuel Tax Act.
Committee Categories
Transportation and Infrastructure
Sponsors (1)
Last Action
Bill Electronically Reproduced 01/27/2026 (on 01/28/2026)
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-5479 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2026-HIB-5479.htm |
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