Senate Bill 997 modifies trade-in vehicle sales tax collection rules

Original title: Sales tax: collections; credit for trade-in vehicles; modify.

Last action · May 21, 2026: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTIONSponsors: Jonathan Lindsey and 12 others

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

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What This Bill Would Do

Senate Bill 997 amends the General Sales Tax Act regarding trade-in vehicle values and tax collections, with its enactment conditional upon the passage of Senate Bill 998.

Why it matters

Vehicle purchasers and dealers navigate adjusted sales tax calculations and definitions governing trade-ins and vehicle transactions across the state.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers engaged in retail transactions and vehicle trade-ins are subject to the modified definitions and sales tax calculation rules.

Directly affected

Motor vehicle dealers

Dealers must apply updated statutory definitions and trade-in valuation guidelines when calculating sales tax on vehicle purchases.

Directly affected

Department of Treasury

The department administers tax collections and enforces compliance under the amended definitions of the General Sales Tax Act.

Key Facts

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Frequently Asked Questions

What does Senate Bill 997 propose to change?

Senate Bill 997 amends section 1 of the General Sales Tax Act (1933 PA 167) to modify provisions concerning sales tax collections and credit for trade-in vehicles.

Does this bill take effect immediately on its own?

No. Enacting section 1 states that the amendatory act does not take effect unless Senate Bill No. 998 is also enacted into law.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions

May 21, 2026SenateCommittee
REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
May 21, 2026SenateIntroduced
INTRODUCED BY SENATOR JONATHAN LINDSEY

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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