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MI HB4351
Bill
Status
11/8/2018
Primary Sponsor
Bronna Kahle
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AI Summary
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Exempts sales of aircraft to domestic air carriers from sales tax if the aircraft has a maximum certificated takeoff weight of at least 6,000 pounds and is used solely for transporting air cargo, passengers, or both
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Exempts sales of parts and materials (excluding shop equipment or fuel) that are affixed or will be affixed to an aircraft from sales tax
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Exempts sales of aircraft temporarily located in Michigan for sale, evaluation, customization, improvement, maintenance, or repair if the aircraft leaves the state within 15 days and was not based or registered in Michigan before or after the transaction
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Exempts sales of aircraft to persons who subsequently lease them to domestic air carriers operating under Federal Aviation Administration certificate 14 CFR 121 for regularly scheduled passenger transport from sales tax
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Takes effect 90 days after enactment into law
Legislative Description
Sales tax; exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).
Sales tax: exemptions
Last Action
Re-referred To Committee On Tax Policy
11/8/2018