2026 House Bill 5459

Sales tax: collections; collection of sales tax on utility bills; prohibit.

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.

Official record

AI Analysis – Experimental

House Bill No. 5459 amends the General Sales Tax Act to fully exempt residential sales of electricity, natural or artificial gas, and home heating fuels from the state sales tax, expanding the previous exemption that applied only to an additional 2% tax rate.

Introduced in the House

Jan. 21, 2026

Introduced by Rep. Brad Paquette (R-37) and 16 co-sponsors

Co-sponsored by Reps. Kathy Schmaltz (R-46), Jaime Greene (R-65), Greg Markkanen (R-110), Joseph Aragona (R-60), Brian BeGole (R-71), Matt Maddock (R-51), Gina Johnsen (R-78), Joseph Fox (R-101), Angela Rigas (R-79), Josh Schriver (R-66), Reggie Miller (D-31), Timothy Beson (R-96), Tim Kelly (R-93), Rachelle Smit (R-43), Jay DeBoyer (R-63) and William Bruck (R-30)

Referred to the Committee on Finance