2015 House Bill 4685 / Public Act 264

Revise sales tax on motor fuel detail

Introduced in the House

June 4, 2015

Introduced by Rep. Earl Poleski (R-64)

To revise details of the sales tax “prepayments” made by gasoline and diesel fuel refiners, wholesalers, distributors, etc., when these involve “bulk transfers” between such entities. Under current law most sales tax on fuel is not paid by consumers and collected by retailers “at the pump,” but is collected when the fuel is transferred to a distributor.

Referred to the Committee on Transportation and Infrastructure

Sept. 29, 2015

Reported without amendment

With the recommendation that the substitute (H-4) be adopted and that the bill then pass.

Oct. 7, 2015

Passed in the House 105 to 1 (details)

Received in the Senate

Oct. 8, 2015

Referred to the Committee on Finance

Dec. 3, 2015

Reported without amendment

With the recommendation that the bill pass.

Dec. 15, 2015

Passed in the Senate 38 to 0 (details)

To revise details of the sales tax “prepayments” made by gasoline and diesel fuel refiners, wholesalers, distributors, etc., when these involve “bulk transfers” between such entities. Under current law most sales tax on fuel is not paid by consumers and collected by retailers “at the pump,” but is collected when the fuel is transferred to a distributor.

Signed by Gov. Rick Snyder

Dec. 23, 2015