Sales tax: collections; collection of sales tax on utility bills; prohibit. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).

Summary

The bill changes how utilities apply the 2% sales‑tax exemption for residential electricity, gas and heating fuels. Utilities with 100,000 or more customers must prorate usage based on days after April 30, 1994, while smaller utilities can choose to prorate or start the tax rate with the first post‑April 30 bill. It affects both utility providers and residential consumers.

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