2026 Senate Bill 997

Sales tax: collections; credit for trade-in vehicles; modify.

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.

Official record

AI Analysis – Experimental

Senate Bills 997 and 998 amend the General Sales Tax Act to clarify the treatment of delivery and installation charges and trade-in credits for vehicles, cancels certain past tax assessments, and makes these changes contingent on the passage of a related bill.

Introduced in the Senate

May 21, 2026

Introduced by Sen. Jonathan Lindsey (R-17) and 12 co-sponsors

Co-sponsored by Sens. Kevin Daley (R-26), Joseph Bellino (R-16), Ed McBroom (R-38), Mark Huizenga (R-30), Roger Hauck (R-34), Michael Webber (R-9), Jim Runestad (R-23), Roger Victory (R-31), John Damoose (R-37), Rick Outman (R-33), Michele Hoitenga (R-36) and Rosemary Bayer (D-13)

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