MI HB6221

Amends Michigan's General Sales Tax Act to change the tax treatment of meals provided to employees by food service establishments.

Eliminates the exemption for meals provided free of charge or at reduced rates to employees during work hours, effective before October 1, 2010.

Meals provided by food service establishments licensed under the Food Law of 2000 for employer convenience will now be subject to the 6% sales tax.

Changes the language in section 2 from "by" to "under" regarding tax determination and clarifies the tax applies to the transmission and distribution of electricity, prepaid telephone cards, and conditional sales.