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Sales and Use Tax on Delivery and Installation Eliminated

June 21, 2023 Last Edit: June 5, 2025

Sales and Use Tax on Delivery and Installation Eliminated

Small business scored a small victory this past session when Governor Whitmer signed House Bill 4309, sponsored by Rep. Pat Outman (R-91) and House Bill 4253 sponsored by Kevin Coleman (D-25), which will prevent the Michigan Department of Treasury from charging sales and use tax on delivery and installation. Over the past several years, Treasury has targeted businesses claiming they owe sales and use tax on delivery and installation services, even though Michigan does not tax services. This NFIB-supported bipartisan legislation will prevent Treasury from their attempt to reinterpret the law in order to collect more tax dollars. NFIB supported identical legislation during the 2021-22 session, but Governor Whitmer refused to sign that legislation. However, during negotiations on a spending bill, the House Republican Leadership was able to secure passage of these bills. >>>>> Read NFIB’s Letter of Support for HBs 4309 & 4253 HERE.

Topics:

Taxes

State:

Michigan

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