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MI SB1108
Bill
Status
10/18/2016
Primary Sponsor
David Robertson
Click for details
AI Summary
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Amends the definition of "purchase price" in Michigan's Use Tax Act to exclude core charges attributable to recycling fees, deposits, or disposal fees for motor vehicle or recreational vehicle parts or batteries from the tax base.
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Clarifies that core charges related to motor vehicle and recreational vehicle parts and batteries are not subject to use tax, effective immediately upon enactment.
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Modifies MCL 205.92 (section 2 of the 1937 Use Tax Act) to add this exemption as subparagraph (xiii) to the definition of purchase price.
Legislative Description
Use tax; collections; collection of sales tax on core charge for motor vehicle and recreational vehicle parts or batteries; exempt. Amends sec. 2 of 1937 PA 94 (MCL 205.92).
Vehicles: equipment
Last Action
Referred To Committee On Transportation
10/18/2016