Bill Text: MI HB5544 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Sales tax; exemptions; collection of sales tax on home heating oil; eliminate. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2009-10-28 - Printed Bill Filed 10/28/2009 [HB5544 Detail]

Download: Michigan-2009-HB5544-Introduced.html

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HOUSE BILL No. 5544

 

October 27, 2009, Introduced by Rep. Schuitmaker and referred to the Committee on Tax Policy.

 

     A bill to amend 1933 PA 167, entitled

 

"General sales tax act,"

 

by amending section 4n (MCL 205.54n), as added by 1994 PA 111.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4n. (1) The sale for residential use of electricity,

 

natural or artificial gas, or home heating fuels is exempt from the

 

sales tax at the additional rate of 2% approved by the electors on

 

March 15, 1994. For purposes of applying the sales tax at the

 

additional rate of 2% to the sale of electricity, natural or

 

artificial gas, or steam, the taxpayer, with respect to all its

 

customers to which the additional rate of 2% applies, shall prorate

 

usage for a period that includes May 1, 1994 based on the number of

 

days occurring after April 30, 1994 if the taxpayer has 100,000 or

 

more customers in this state. If the taxpayer has less than 100,000

 

customers in this state, the taxpayer shall either prorate usage

 

for a period that includes May 1, 1994 based on the number of days

 

occurring after April 30, 1994, or shall apply the additional rate

 

of 2% beginning with the first bill that covers a usage period that

 

begins after April 30, 1994.

 

     (2) Beginning January 1, 2010, the sale for residential use of

 

home heating fuels is exempt from the tax under this act.