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

HB 5862 amends Michigan's General Sales Tax Act to clarify how certain fees and discounts are treated when calculating taxable sales prices. The bill explicitly defines a "credit card surcharge" as a fee imposed for using a credit card and states that such surcharges are excluded from the sales price, meaning they would not be subject to sales tax. Additionally, the legislation reinforces existing rules that allow sellers to exclude separately stated items like tips, delivery charges, and trade-in credits from the taxable amount. This change directly affects retailers and consumers by providing clearer guidance on which specific transaction costs are taxable and which are exempt under state law.