MI SB0972

Suspends the sales tax on eligible fuel (any fuel subject to motor fuel tax) from June 15, 2022 through September 15, 2022.

Adds new Section 4ii to the General Sales Tax Act to create the fuel tax exemption period.

Modifies Section 6a to clarify that the prepayment suspension applies "through June 14, 2022 and beginning September 16, 2022," creating a gap during the exemption period.

Updates statutory language throughout Section 6a, replacing "shall" with "must" and modernizing technical phrasing (e.g., "in accordance with" to "pursuant to").

Maintains existing prepayment mechanisms for refiners, pipeline terminal operators, and marine terminal operators for gasoline and diesel fuel outside the exemption period.