Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).
Take action
Take a stance or write a position on this measure.
Create an account to take a stance, submit a written position, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill expands the sales tax exemption for purchases of certain aircraft and aviation equipment. Specifically, it exempts sales to domestic air carriers of aircraft with a maximum certificated takeoff weight of at least 6,000 pounds used for transporting cargo, passengers, or a combination of both, as well as parts and materials affixed to those aircraft. Certain conditions regarding the aircraft's location and use must be met for the exemption to apply.
Key provisions
- Exempts sales of aircraft with a maximum certificated takeoff weight of 6,000 pounds for air cargo, passenger, or combined transport.
- Exempts sales of parts and materials affixed to qualifying aircraft.
- Aircraft must leave Michigan within 15 days of sale or completion of maintenance.
- Aircraft must not have been based or registered in Michigan before parts are affixed or after.
- Exempts temporary sales for evaluation, customization, maintenance, or repair if the aircraft leaves Michigan within 15 days.
- Exempts sales to a person leasing to a domestic air carrier operating under FAA Part 121.
- Defines key terms such as ‘aircraft,’ ‘domestic air carrier,’ and ‘prepurchase evaluation.’
- Specifies that ‘based in this state’ means hangarage or storage for at least 10 days in a 3-month period.
Who is affected
- Domestic air carriers
- Aircraft manufacturers
Bill text
Read the latest version inline or switch to a previous version.
Document of record
- Version
- Senate Introduced Bill
- Published
- Not published in the source record
This version is published only as a document. Open the viewer to read it here, or download the file.
Sponsors
Official sponsors from legislative records.
No sponsors are on record.
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours