A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 4x (MCL 205.54x), as amended by 2009 PA 53.
The bill proposes amendments to the 1933 General Sales Tax Act, specifically section 4x, as previously amended in 2009. The amendments aim to exempt certain aircraft sales and related transactions from the state sales tax. These exemptions include sales of aircraft to domestic air carriers 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. Additionally, the sale of parts or materials for aircraft, excluding shop equipment or fuel, would be exempt if these parts or materials are affixed or to be affixed to an aircraft.
Co-sponsored by Reps.
Referred to the Committee on Tax Policy
