MI HB5883

Establishes a $2.00 excise tax on the sale or transfer of new mobility devices (bicycles, mopeds, electric bicycles, electric personal assistive mobility devices, and non-motor vehicle street devices) by sellers in Michigan.

Tax is collected using the same procedures as the use tax under the 1937 Use Tax Act and administered by the state treasurer under the 1941 Revenue Act.

State treasurer is authorized to prescribe necessary forms and promulgate rules under the 1969 Administrative Procedures Act for tax administration.

Sellers may pass the excise tax cost to consumers by adding the $2.00 amount to the sale price of the mobility device.

All tax proceeds are deposited with the state treasurer and credited to the Michigan Transportation Fund for use as specified in the 1951 Transportation Act.