Sales tax: collections; collection of sales tax on utility bills; prohibit. Amends sec. 4n of 1933 PA 167 (MCL 205.54n).

HB 5459 clarifies how utility companies collect the 2% additional sales tax on residential electricity, gas, and heating fuels in Michigan. It directly affects utility companies serving residential customers, requiring them to calculate the tax based on specific rules depending on their customer size. Companies with 100,000+ Michigan customers must prorate the tax starting from May 1, 1994, based on days after April 30, 1994. Smaller companies (under 100,000 customers) can either use this proration method or apply the tax starting with the first bill after April 30, 1994. The bill amends existing tax collection rules to provide clear, practical guidelines for utilities.