Michigan legislation · 103rd Legislature
Michigan SB986: Sales tax: collections; collection of sales tax on utility bills; prohibit. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).
Status: In committee, June 2, 2026
What the bill says
To amend 1933 PA 167, entitled "General sales tax act," by amending section 4n (MCL 205.54n), as added by 1994 PA 111.
From the introduced text, May 20, 2026:
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. the people of the state of michigan enact: Sec. 4n. The sale for residential use of electricity, natural or artificial gas, or home heating fuels is exempt from the sales tax at the additional rate of 2% approved by the electors on March 15, 1994. For purposes of applying the sales tax at the additional rate of 2% to the sale of electricity, natural or artificial gas, or steam, the taxpayer, with respect to all its customers to which the additional rate of 2% applies, shall prorate usage for a period that includes May 1, 1994 based on the number of days occurring after April 30, 1994 if the taxpayer has 100,000 or more customers in this state. If the taxpayer has less than 100,000 customers in this state, the taxpayer shall either prorate usage for a period that includes May 1, 1994 based on the number of days occurring after April 30, 1994, or shall apply the additional rate of 2% beginning with the first bill that covers a usage period that begins after April 30, 1994.tax under this act.
Sponsors
- Lindsey, Jonathan (R, 17) · primary sponsor
- Damoose, John (R, 37)
- Daley, Kevin (R, 26)
- Lauwers, Dan (R, 25)
- Victory, Roger (R, 31)
- Theis, Lana (R, 22)
Latest actions
- : SENATE CO-SPONSOR(S) NAMED: LANA THEIS
- : REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS
- : INTRODUCED BY SENATOR JONATHAN LINDSEY
Subjects: Sales tax: collections, Public utilities: other
Common questions
- What is SB986?
- SB986 is a bill in the Michigan Legislature (103rd Legislature): Sales tax: collections; collection of sales tax on utility bills; prohibit. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).
- What does SB986 do?
- In its own words: To amend 1933 PA 167, entitled "General sales tax act," by amending section 4n (MCL 205.54n), as added by 1994 PA 111.
- What is the status of SB986?
- In committee as of June 2, 2026. Latest action: SENATE CO-SPONSOR(S) NAMED: LANA THEIS (June 2, 2026).
- Who sponsored SB986?
- Lindsey, Jonathan (R, 17), with 5 co-sponsors.
- Where is the official record for SB986?
- On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-0986
Source: official Michigan record. Tracked by Delilah, AI for legislation across all 50 states and Congress.