MI HB5952

Establishes a prepaid wireless 9-1-1 surcharge of 1.92% per retail transaction that sellers must collect from consumers in Michigan.

Requires sellers to remit surcharges monthly to the state treasurer for deposit in the emergency 9-1-1 fund, with sellers able to retain 2% of collected amounts to cover direct collection and remittance costs.

Applies to transactions completed in-person at Michigan business locations or treated as occurring in Michigan under the use tax act's provisions for prepaid wireless calling services.

Allows sellers to apply the surcharge to identified portions of nonitemized prices if the prepaid wireless service amount is disclosed or separately identifiable in their records.

Exempts providers and sellers of prepaid wireless service from liability for damages related to 9-1-1 service provision or failure, or for assisting lawful law enforcement investigations.