MI HB4040

Excludes delivery and installation charges from use tax if separately stated on invoices and seller maintains records showing these transactions separately from taxable property sales.

Updates gender-neutral language throughout the statute, replacing "he or she" and "his or her" with "the person" and "the person's."

Changes grammatical phrasing from "shall be" to "is" throughout relevant sections for consistency in statutory language.

Requires persons claiming the delivery and installation charge exclusion to report the amount of excluded charges to the Department of Treasury to calculate revenue lost to the state school aid fund.

Clarifies that Section 2(f)(xv) regarding delivery and installation charges is remedial in nature and applies retroactively to pending civil actions as of the effective date.