MI HB4610

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.

Removes the requirement that aircraft parts and materials must meet specific conditions (such as the aircraft leaving the state within 15 days or not being based/registered in Michigan) to qualify for sales tax exemption.

Exempts sales of aircraft temporarily located in Michigan for sale, prepurchase evaluation, customization, improvement, maintenance, or repair if the aircraft leaves within 15 days of completion and meets residency/registration conditions.

Maintains exemption for sales of aircraft to persons for subsequent lease to domestic air carriers operating under Federal Aviation Administration part 121 certificate for regularly scheduled passenger transport.

Adds definitions for key terms including "aircraft," "based in this state," "customization," "domestic air carrier," "prepurchase evaluation," and "registered in this state," with an effective date of 90 days after enactment.