Michigan 2023-2024 Regular Session

Michigan House Bill HB6125

Introduced
11/14/24  

Caption

Sales tax: exemptions; offset of the trade in value of personal electronics; provide for. Amends sec. 1 of 1933 PA 167 (MCL 205.51).

Impact

This amendment is anticipated to create a ripple effect on state revenue from sales taxes, potentially decreasing the tax burden on consumers buying new portable electronics. Furthermore, it aligns state law with evolving market trends, encouraging sustainable practices by facilitating the recycling and upgrade of electronic devices. This proactive measure is posited to not only simplify tax assessment processes for retailers but also stimulate the local economy by incentivizing consumer purchases.

Summary

House Bill 6125 aims to amend the General Sales Tax Act in Michigan, specifically addressing the treatment of trade-ins for portable electronic devices. The bill intends to allow sellers to apply a credit for the trade-in value of personal electronics, impacting how sales tax is assessed on these transactions. With this adjustment, the overall price subject to sales tax may be reduced, enabling consumers to benefit directly from trade-ins when purchasing new devices.

Contention

Debate around HB6125 has emerged primarily from concerns regarding its implications on state revenues. Critics argue that while the bill may boost consumer spending in the short term, it could lead to significant reductions in state tax collections. Furthermore, there are apprehensions about the logistical challenges of implementing these tax credits at retail outlets. Proponents assert that these changes are necessary to keep the tax code relevant and fair, meeting modern consumer needs while promoting environmental responsibility through e-waste management.

Companion Bills

No companion bills found.

Similar Bills

MI HB4376

Sales tax: exemptions; offset of the trade in value of personal electronics; provide for. Amends sec. 1 of 1933 PA 167 (MCL 205.51).

MI SB0777

Sales tax: collections; credit for trade-in vehicles; modify. Amends sec. 1 of 1933 PA 167 (MCL 205.51). TIE BAR WITH: SB 0776'24

MI HB5862

Sales tax: exemptions; credit card surcharges; exempt from sales tax. Amends sec. 1 of 1933 PA 167 (MCL 205.51).

MI HB4039

Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75).

MI SB0049

Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75).

MI HB4375

Use tax: exemptions; offset of the trade in value of personal electronics; provide for. Amends sec. 2 of 1937 PA 94 (MCL 205.92). TIE BAR WITH: HB 4376'25

MI SB0326

Use tax: definitions; definitions; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92).

MI SB0776

Use tax: collections; credit for trade-in vehicles; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92). TIE BAR WITH: SB 0777'24