Bill Text: MI SB0061 | 2023-2024 | 102nd Legislature | Introduced
Bill Title: Sales tax: other; sales tax on residential home heating fuels; eliminate. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced) 2023-02-08 - Referred To Committee On Finance, Insurance, And Consumer Protection [SB0061 Detail]
Download: Michigan-2023-SB0061-Introduced.html
SENATE BILL NO. 61
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. 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.the tax imposed by this act.
Enacting section 1. This amendatory act takes effect 90 days after the date it is enacted into law.
