Michigan SB998: Use tax: collections; credit for trade-in vehicles; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92). TIE BAR WITH: SB 0997'26

What the bill says

To amend 1937 PA 94, entitled "Use tax act," by amending section 2 (MCL 205.92), as amended by 2023 PA 94.

From the introduced text, May 21, 2026:

A bill to amend 1937 PA 94, entitled "Use tax act," by amending section 2 (MCL 205.92), as amended by 2023 PA 94. the people of the state of michigan enact: Sec. 2. (1) As used in this act: (a) "Person" means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust, receiver, trustee, syndicate, the United States, this state, county, or any other group or combination acting as a unit, and includes the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. (b) "Use" means the exercise of a right or power over tangible personal property incident to the ownership of that property including transfer of the property in a transaction where possession is given. Converting tangible personal property acquired for a use exempt from the tax levied under this act to a use not exempt from the tax levied under this act is a taxable use. (c) "Storage" means a keeping or retention of property in this state for any purpose after the property loses its interstate character. (d) "Seller" means the person from whom a purchase is made and includes every person selling tangible personal property or services …

Read the full official text

Sponsors

• Lindsey, Jonathan (R, 17) · primary sponsor
• Daley, Kevin (R, 26)
• Bellino, Joseph (R, 16)
• McBroom, Edward (R, 38)
• Huizenga, Mark (R, 30)
• Hauck, Roger (R, 34)
• Webber, Michael (R, 9)
• Runestad, Jim (R, 23)
• Victory, Roger (R, 31)
• Damoose, John (R, 37)
• Outman, Rick (R, 33)
• Hoitenga, Michele (R, 36)

Latest actions

1. May 21, 2026: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
2. May 21, 2026: INTRODUCED BY SENATOR JONATHAN LINDSEY

Common questions

What is SB998?

SB998 is a bill in the Michigan Legislature (103rd Legislature): Use tax: collections; credit for trade-in vehicles; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92). TIE BAR WITH: SB 0997'26.

What does SB998 do?

In its own words: To amend 1937 PA 94, entitled "Use tax act," by amending section 2 (MCL 205.92), as amended by 2023 PA 94.

What is the status of SB998?

In committee as of May 21, 2026. Latest action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION (May 21, 2026).

Who sponsored SB998?

Lindsey, Jonathan (R, 17), with 11 co-sponsors.

Where is the official record for SB998?

On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-0998