2026 House Bill 5479

Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for.

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 Analysis – Experimental

House Bill No. 5479 amends Michigan's General Sales Tax Act to exempt certain vehicle fuels, including electric and alternative fuels, from sales tax—provided they are already taxed under other fuel tax laws—while clarifying definitions and exclusions, with implementation dependent on related legislation.

Introduced in the House

Jan. 27, 2026

Introduced by Rep. Pat Outman (R-91)

Referred to the Committee on Transportation and Infrastructure