The Michigan Aggregates Association is pleased to announce that legislation eliminating sales and use taxes on materials delivery services, which we have been working in support of for several years, has passed the House and the Senate and is on its way to Governor Whitmer’s office for signature.
 
The bills give much needed clarity on sales tax issues that will be of great benefit to the aggregate and construction industries.
 
HB 4039 and HB 4253 clarifies that as long as delivery charges are listed separately on the invoice, bill of sale, or similar document provided to the buyer and the seller maintains its books and records to show the separate amounts, the delivery charge is not subject to sales (or use) tax.
 
All bills passed by wide margins and included bipartisan support.
 
We would like to thank the bill sponsors:
State Representative Pat Outman
State Representative Kevin Coleman
 
Click on the following to view the legislation:

Sales Tax on Delivery
HB 4039 and HB 4253