MI SB0158

Adds "limited liability company" to the definition of "person" subject to sales tax under the General Sales Tax Act.

Excludes delivery and installation charges from sales tax if separately stated on invoices and the seller maintains separate records, with an exception for utility sales of electricity, natural gas, or artificial gas.

Requires the Department of Treasury to cancel within 90 days all outstanding balances on assessment notices and final assessments related to delivery and installation charges issued before the bill's effective date.

Prevents the Department from issuing new assessments for delivery and installation charges for any open tax periods before the bill's effective date.

Adds "utility" definition and modifies Section 25 to require deposits into the state school aid fund for revenue lost due to the delivery and installation charge exclusion, along with existing exemptions.