MI HB6549

Exempts sales of aircraft to domestic air carriers from state sales tax if the aircraft weighs at least 6,000 pounds maximum certificated takeoff weight and is used solely for air cargo, passenger, or combined transport.

Exempts sales of aircraft parts and materials (excluding shop equipment and fuel) that are affixed or to be affixed to an aircraft from sales tax.

Exempts sales of aircraft temporarily located in Michigan for prepurchase 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 sale.

Exempts sales of aircraft to any person for subsequent lease to a domestic air carrier holding a federal aviation administration certificate under 14 CFR part 121, provided the aircraft is used solely in regularly scheduled passenger transport.

Takes effect 90 days after enactment.