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MI HB5459

Bill

Official Source

Status

Introduced

1/21/2026

Primary Sponsor

Brad Paquette

Click for details

Origin

House of Representatives

103rd Legislature

AI Summary

  • Exempts residential electricity, natural or artificial gas, and home heating fuels from the state sales tax entirely, rather than just from the additional 2% rate approved by voters in 1994
  • Amends the General Sales Tax Act of 1933 (MCL 205.54n) to remove language limiting the exemption to only the 2% supplemental tax rate
  • Introduced January 21, 2026 by Rep. Paquette and 16 co-sponsors, referred to the House Committee on Finance
  • Eliminates transitional proration rules from 1994 that applied to utility billing periods spanning the original exemption's effective date

Legislative Description

Sales tax: collections; collection of sales tax on utility bills; prohibit. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).

Sales tax: collections

Last Action

Bill Electronically Reproduced 01/21/2026

1/22/2026

Committee Referrals

Finance1/21/2026

Full Bill Text

No bill text available