2023 Senate Bill 60

Use tax: other; use tax on residential home heating fuels; eliminate.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4n (MCL 205.94n), as added by 1993 PA 326.

Mackinac Center Analysis

Exempts the consumption of electricity, natural gas, and home heating fuels for residential use from all use tax, not just the additional 2% voted into law by Proposal A.

Introduced in the Senate

Feb. 8, 2023

Introduced by Sen. Roger Hauck (R-34) and four co-sponsors

Co-sponsored by Sens. Joseph Bellino (R-16), Kevin Daley (R-26), Rick Outman (R-33) and Michele Hoitenga (R-36)

Referred to the Committee on Finance, Insurance, and Consumer Protection