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MI HB5496
Bill
Status
1/29/2026
Primary Sponsor
Mark Tisdel
Click for details
AI Summary
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Imposes a 32% excise tax on retail sales of wireless communications devices (smartphones, tablets, etc.) intended for primary use by individuals under 18 years of age, effective January 1, 2026
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Excludes "basic telephones" from the tax, defined as devices primarily used for voice calling that cannot support third-party applications or internet access via apps or web browsers
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Requires the tax to be collected at the same time and manner as the existing Michigan use tax, with the purchaser liable for payment
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Creates the Children's Mental Health and Safety Fund in the state treasury to receive all tax revenue, penalties, and costs collected under this act
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Dedicates fund expenditures to administration of the act and supporting activities aimed at improving children's mental health and safety as described in the state school aid act
Legislative Description
Taxation: excise taxes; excise tax on the purchase of wireless communications devices; require for purchases of devices primarily for the use of individuals under 18 years of age. Creates new act.
Communications: cellular telephone
Last Action
Rep. Nancy Deboer Removed As Cosponsor 02/26/2026
3/3/2026