2026 Senate Bill 981

Sales tax: exemptions; offset of the trade in value of personal electronics; provide for.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 1 (MCL 205.51), as amended by 2023 PA 20.

AI Analysis – Experimental

Amends Michigan's General Sales Tax Act to extend trade-in tax credits to portable electronic devices and cancels retroactive sales tax assessments on delivery and installation charges issued before April 26, 2023, thereby modernizing tax treatment and providing administrative clarity.

Introduced in the Senate

May 19, 2026

Introduced by Sen. Kevin Hertel (D-12)

Referred to the Committee on Finance, Insurance, and Consumer Protection