A bill to amend 1937 PA 94, entitled “Use tax act,” by amending sections 2 and 21 (MCL 205.92 and 205.111), section 2 as amended by 2018 PA 1 and section 21 as amended by 2021 PA 109.
Senate Bill 158 (S-1) and Senate Bill 159 (S-1) would amend the General Sales Tax Act and the Use Tax Act, respectively, to modify the definition of "sales price" and "purchase price", as applicable, to eliminate delivery and installation charges from those definitions. The bills' changes would not apply to delivery or installation charges involving or relating to the sale of electricity, natural gas, or artificial gas by a utility.
Introduced
by
Referred to the Committee on Finance, Insurance, and Consumer Protection
Discharged from committee
Referred to the Committee of the Whole
Reported with substitute S-1
Substitute S-1 concurred in by voice vote
Passed in the Senate 36 to 1 (details)
Referred to the Committee on Judiciary
