A bill to amend 1937 PA 94, entitled “Use tax act,” by amending sections 2 and 21 (MCL 205.92 and 205.111), section 2 as amended by 2018 PA 1 and section 21 as amended by 2021 PA 109.
Clarifies and introduce definitions related to the act, such as "person," "use," "storage," "seller," "purchase," "purchase price," "interstate motor carrier," "qualified commercial motor vehicle," and "diesel fuel," to ensure efficient administration and compliance with the tax levied under this act. It specifies exclusions from the sale price for tax calculation purposes, refines the tax base, and details the treatment of trade-ins, recycling fees, and delivery or installation charges for clarity and compliance.
Introduced
by
Referred to the Committee on Finance, Insurance, and Consumer Protection
