MI HB6550

Exempts aircraft with maximum certificated takeoff weight of at least 6,000 pounds used solely by domestic air carriers for transporting air cargo, passengers, or both from state use tax.

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

Provides definitions for key terms including "aircraft" (excluding unmanned aerial vehicles), "based in this state," "domestic air carrier," and related commercial transportation terms.

Takes effect 90 days after enactment.