MI HB6082

Establishes the "Transportation Reliant Services Tax Act" imposing a 6% excise tax on courier and express delivery services (NAICS code 492110) and professional athletic associations or leagues (NAICS code 813990).

Tax is collected using the same procedures as Michigan's Use Tax Act and classified based on the service description in NAICS codes rather than the classification of the service provider.

Requires persons engaged in providing transportation reliant services to register with the Department of Treasury and provide information about agents, locations, and places of business operating in Michigan.

Department of Treasury administers the tax under authority of 1941 PA 122, with power to prescribe forms and promulgate rules through the Administrative Procedures Act.

Tax revenue distribution: 39.1% to state trunk line fund, 39.1% to county road commissions, and 21.8% to cities and villages; violations are misdemeanors with fines of $100-$500 for first offense and $500-$5,000 or up to 1 year imprisonment for subsequent offenses.