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MI HB5479
Bill
Status
1/27/2026
Primary Sponsor
Pat Outman
Click for details
AI Summary
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Exempts eligible fuel (motor fuel, alternative fuel, and leaded racing fuel) from Michigan's general sales tax beginning January 1, 2026
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Excludes electric fuel used to propel vehicles from the sales tax exemption if that use is already taxed under the Motor Carrier Fuel Tax Act or Motor Fuel Tax Act
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Adds a definition of "electric fuel" by reference to section 157 of the Motor Fuel Tax Act
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Takes effect only if House Bill No. 5434 and House Bill No. 5435 of the 103rd Legislature are also enacted into law
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Amends section 4gg of the General Sales Tax Act (1933 PA 167) as previously added by 2025 PA 17
Legislative Description
Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for. Amends sec. 4gg of 1933 PA 167 (MCL 205.54gg).
Energy: electricity
Last Action
Referred To Second Reading
3/10/2026