MI HB5146

Amends the 1937 Use Tax Act to define taxable services including intrastate and interstate telecommunications services, hotel and motel room rentals, textile laundering, electricity transmission and distribution, and manufacturer products affixed to real estate.

Establishes tax treatment for bundled transactions containing both taxable and nontaxable products, with provisions allowing nontaxable portions to avoid taxation only if separately identified or reasonably identifiable from provider records.

Excludes specific telecommunications services from taxation including 800 service, coin-operated telephone service, fixed wireless service, 1-way paging service, prepaid calling service, and international telecommunications service.

Defines extensive list of telecommunications-related terms including ancillary services, conference bridging service, private communications service, value-added nonvoice data service, and 900 service for tax classification purposes.

Retroactively effective January 1, 2006, with approval date of August 23, 2012.