MI HB6084

Allows persons subject to Michigan's use tax to exclude specified amounts from the purchase price of new alternative energy vehicles or converted motor vehicles, effective January 1, 2019.

Exclusion amounts are based on the vehicle's empty weight: $1,000 (up to 6,000 lbs), $2,500 (6,001-16,000 lbs), $5,000 (16,001-26,000 lbs), or $7,500 (over 26,000 lbs).

Exclusion also applies to new alternative energy vehicles purchased for lease if the lease term is at least 2 years.

Defines "alternative energy vehicle" to include alternative fueled vehicles, fuel cell vehicles, electric vehicles, hybrid vehicles, solar vehicles, and hybrid electric vehicles that meet federal safety standards and local emissions standards.

Defines "new alternative energy vehicle" as one that has never been a demonstrator, executive, manufacturer's, leased, used, or secondhand vehicle.