2023 House Bill 4898

Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4k (MCL 205.94k), as amended by 2012 PA 429.

AI Analysis – Experimental

This bill seeks to exempt certain uses and sales of aircraft and aircraft parts from the use tax. Notable exemptions include the use of aircraft by domestic air carriers for transporting air cargo and passengers, the sale of aircraft parts or materials, and the sale of aircraft under conditions such as leaving the state within 15 days post-sale.

Introduced in the House

July 18, 2023

Introduced by Rep. Jim Haadsma (D-44) and eight co-sponsors

Co-sponsored by Reps. Kevin Coleman (D-25), Tyrone Carter (D-1), Alabas Farhat (D-3), Brenda Carter (D-53), Joey Andrews (D-38), Kelly Breen (D-21), Jennifer Conlin (D-48) and Tullio Liberati (D-2)

Referred to the Committee on Tax Policy