Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: SB 152'25
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill modifies Michigan’s use tax laws to exempt certain purchases of aircraft and aviation equipment. Specifically, it provides exemptions for parts and materials affixed to aircraft owned or used by domestic air carriers that meet specific weight and passenger capacity requirements, as well as for temporary sales and maintenance activities. The bill also includes provisions related to interstate fleet motor carriers and rolling stock used in interstate commerce.
Key provisions
- Exempts parts and materials affixed to aircraft owned by domestic air carriers meeting specific weight and passenger capacity criteria.
- Provides an exemption for temporary sales and maintenance of aircraft in Michigan.
- Includes provisions for interstate fleet motor carriers regarding the tax on rolling stock.
- Specifies conditions for aircraft to qualify for the exemption, including time limits for storage and use.
- Defines key terms such as ‘aircraft,’ ‘domestic air carrier,’ and ‘interstate fleet motor carrier’.
Who is affected
- Domestic air carriers
- Interstate fleet motor carriers
- Businesses purchasing aircraft parts and materials
- Aircraft owners
- Taxpayers subject to Michigan use tax
Notable changes
- Expands the existing use tax exemptions to include aircraft and aviation equipment.
Bill text
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- Senate Introduced Bill
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