2026 Senate Bill 986

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.

AI Analysis – Experimental

Amends Michigan's General Sales Tax Act to clarify and reinforce the exemption of residential electricity, gas, and home heating fuel sales from state sales tax, removing references to the additional 2% tax rate and related proration requirements.

Introduced in the Senate

May 20, 2026

Introduced by Sen. Jonathan Lindsey (R-17) and four co-sponsors

Co-sponsored by Sens. John Damoose (R-37), Kevin Daley (R-26), Dan Lauwers (R-25) and Roger Victory (R-31)

Referred to the Committee on Government Operations