SB0357

Sales tax: distribution; disposition of money received and collected; revise. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: SB 0358'25

Chamber Passed·12/9/25

Michigan SB0357 revises the distribution of sales tax collections, including adjustments to funds for aviation, aeronautics, and transportation.

Michigan SB0357 amends the distribution of sales tax collections, specifying allocations to various funds. It mandates that 60% of the 4% sales tax on motor vehicle fuels and parts go to the comprehensive transportation fund. Additionally, it requires 35% of the 2% aviation fuel tax to be deposited in the state aeronautics fund and 65% to the qualified airport fund. The bill also details annual reconciliations and adjustments to the state school aid fund, ensuring proper distribution and accounting of tax revenues.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the Senate · 22–13 · Dec 9, 2025
Current
Appropriations Committee
Next
House floor vote

Sponsors

D
1
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

22 Yea

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13 Nay

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2 Absent

RR

Calendar

Nov 5, 2025

2:00 PM

Senate Appropriations

History

Dec 10, 2025

House

Read A First Time

Dec 10, 2025

House

Referred To Committee On Appropriations

Dec 9, 2025

Senate

Passed Roll Call # 319 Yeas 22 Nays 13 Excused 2 Not Voting 0