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ERE S05676'25_SB0986_INTR_1 kcu4xv
SENATE BILL NO. 986
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 1
or artificial gas, or home heating fuels is exempt from the sales 2
tax at the additional rate of 2% approved by the electors on March 3
15, 1994. For purposes of applying the sales tax at the additional 4
rate of 2% to the sale of electricity, natural or artificial gas, 5
or steam, the taxpayer, with respect to all its customers to which 6
May 20, 2026, Introduced by Senators LINDSEY, DAMOOSE, DALEY, LAUWERS and
VICTORY and referred to Committee on Government Operations.
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Final Page
ERE S05676'25_SB0986_INTR_1 kcu4xv
the additional rate of 2% applies, shall prorate usage for a period 1
that includes May 1, 1994 based on the number of days occurring 2
after April 30, 1994 if the taxpayer has 100,000 or more customers 3
in this state. If the taxpayer has less than 100,000 customers in 4
this state, the taxpayer shall either prorate usage for a period 5
that includes May 1, 1994 based on the number of days occurring 6
after April 30, 1994, or shall apply the additional rate of 2% 7
beginning with the first bill that covers a usage period that 8
begins after April 30, 1994.tax under this act. 9