2026 Senate Bill 987

Use tax: collections; collection of use tax on utility bills; prohibit.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4n (MCL 205.94n), as added by 1993 PA 326.

AI Analysis – Experimental

Exempts residential electricity, natural gas, and home heating fuel consumption from Michigan's use tax, expanding a previous partial exemption to cover all use tax rates.

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