Michigan enacted legislation on April 26, effective upon enactment, that exempts from sales and use tax certain delivery and installation charges that are separately stated on the invoice, bill of sale, or similar document given to the purchaser, provided that the seller maintains its books and records to show separately the transactions used to determine the tax. The exemption does not apply to delivery or installation charges for the sale of electricity, natural gas, or artificial gas by a utility.
Source PwC
