MI HB4039

Exempts delivery and installation charges from sales tax if separately stated on invoices and seller maintains separate transaction records, except for utility charges involving electricity, natural gas, or artificial gas.

Cancels all outstanding balances on notices of intent to assess and final assessments related to delivery and installation charges issued before the effective date of this act within 90 days.

Prohibits the department from issuing new assessments for delivery and installation charges for any tax period before the act's effective date that remains open under the statute of limitations.

Requires revenue lost from the delivery and installation charge exclusion to be deposited into the state school aid fund as compensation for the tax exemption.

Takes effect immediately upon enactment (April 26, 2023).