Taxation: excise taxes; excise tax on certain services; provide for. Creates new act. TIE BAR WITH: HB 5878'26, HB 5879'26, HB 5873'26, HB 5874'26, HB 5875'26, HB 5876'26, HB 5877'26

This Michigan bill proposes a new 6% excise tax on specific services purchased for use within the state, starting in January 2027. The tax applies to service providers with a physical or economic presence in Michigan, who must register with the Department of Treasury and collect the tax from customers, while out-of-state providers without such a presence would require the customer to pay the tax directly. Services already subject to existing sales or use taxes are exempt from this new fee, and the law establishes registration requirements, monthly filing deadlines, and penalties for non-compliance. Revenue generated from the tax will be distributed according to provisions outlined in the act, which also creates specific funds for administrative purposes.