MI HB4254

Excludes delivery and installation charges from sales tax if separately stated on invoices and seller maintains separate records, except for utility delivery and installation charges which remain taxable.

Cancels all outstanding balances on prior assessments and notices of intent to assess related to delivery and installation charges within 45 days of the bill's effective date.

Prevents the Department of Treasury from issuing new assessments for delivery and installation charges for tax periods before the bill's effective date that remain open under the statute of limitations.

Requires persons claiming exemptions under section 4ee (data center equipment) to report sales price and relevant information annually to determine revenue loss to the state school aid fund.

Adds language clarifying that all revenue lost from the new delivery and installation charge exclusion under section 1(1)(d)(xv) must be deposited into the state school aid fund.