Sales tax: distribution; disposition of money to the comprehensive transportation fund; modify. Amends sec. 25 of 1933 PA 167 (MCL 205.75).

This bill modifies how Michigan collects and distributes sales tax revenue, specifically adjusting the portion of fuel and vehicle sales taxes sent to the Comprehensive Transportation Fund. It increases the required deposit to this fund from 27.9% to 60% between October 2024 and September 2025, before setting a permanent rate of 25% starting in October 2025. The legislation also clarifies that all revenue from the sale of computer software must be deposited into the Michigan Health Initiative Fund, while maintaining existing distributions to schools, cities, and aviation-related funds. Additionally, it requires annual reporting to reconcile aviation fuel tax distributions and mandates that businesses claiming certain tax exemptions report the lost revenue to the state.