MI HB4611

Simplifies the aircraft use tax exemption by removing distinctions based on aircraft type, weight, and passenger capacity, instead exempting parts and materials affixed to any aircraft owned by a domestic air carrier with a maximum certificated takeoff weight of at least 6,000 pounds used solely for air cargo, passengers, or a combination thereof.

Eliminates conditions requiring aircraft to leave Michigan within 15 days and prohibiting in-state basing or registration for parts and materials affixed to aircraft, replacing these with a simpler exemption for aircraft parts and materials generally.

Maintains existing exemptions for aircraft temporarily located in Michigan for sale, prepurchase evaluation, customization, improvement, maintenance, or repair, provided the aircraft leaves within 15 days after completion and is not based or registered in-state before or after the work.

Adds a new definition of "aircraft" as an aerial vehicle used in aviation, excluding unmanned aerial vehicles, and renumbers existing definitions in the statute.

Takes effect 90 days after enactment into law.