2023 Senate Bill 61

Sales tax: other; sales tax on residential home heating fuels; eliminate.

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.

Mackinac Center Analysis

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

Introduced in the Senate

Feb. 8, 2023

Introduced by Sen. Michele Hoitenga (R-36) and four co-sponsors

Co-sponsored by Sens. Joseph Bellino (R-16), Kevin Daley (R-26), Rick Outman (R-33) and Roger Hauck (R-34)

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