SENATE BILL No. 134
February 6, 2001, Introduced by Senator BENNETT and referred to the Committee on
Transportation and Tourism.
A bill to amend 1949 PA 300, entitled
"Michigan vehicle code,"
by amending section 801 (MCL 257.801), as amended by 2000
PA 502.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 801. (1) The secretary of state shall collect the fol-
2 lowing taxes at the time of registering a vehicle, which shall
3 exempt the vehicle from all other state and local taxation,
4 except the fees and taxes provided by law to be paid by certain
5 carriers operating motor vehicles and trailers under the motor
6 carrier act, 1933 PA 254, MCL 475.1 to 479.43; the taxes imposed
7 by the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to
8 207.234; and except as otherwise provided by this act:
9 (a) For a motor vehicle, including
a motor home, except as
10 otherwise provided,
and a pickup truck
or van, which pickup
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1 truck or van weighs not
more than 5,000
pounds and is not taxed
2 under subdivision (p),
except as
otherwise provided, according
3 to the following schedule of empty weights:
4 Empty weights Fee
5 0 to 3,000 pounds...................... $ 29.00
6 3,001 to 3,500 pounds.................. 32.00
7 3,501 to 4,000 pounds.................. 37.00
8 4,001 to 4,500 pounds.................. 43.00
9 4,501 to 5,000 pounds.................. 47.00
10 5,001 to 5,500 pounds.................. 52.00
11 5,501 to 6,000 pounds.................. 57.00
12 6,001 to 6,500 pounds.................. 62.00
13 6,501 to 7,000 pounds.................. 67.00
14 7,001 to 7,500 pounds.................. 71.00
15 7,501 to 8,000 pounds.................. 77.00
16 8,001 to 8,500 pounds.................. 81.00
17 8,501 to 9,000 pounds.................. 86.00
18 9,001 to 9,500 pounds.................. 91.00
19 9,501 to 10,000 pounds................. 95.00
20 over 10,000 pounds...........$ 0.90 per 100 pounds
21 of empty weight
22 On October 1, 1983,
and October 1,
1984, the THE tax
23 assessed under this subdivision shall be annually revised for the
24 registrations expiring on
the
appropriate October 1 or after
25 that date by multiplying the tax assessed in the preceding fiscal
26 year times the personal income of Michigan for the preceding
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1 calendar year divided by the personal income of Michigan for the
2 calendar year which preceded that calendar year. In performing
3 the calculations under this subdivision, the secretary of state
4 shall use the spring preliminary report of the United States
5 department of commerce or its successor agency. A van which is
6 owned by a person who uses a wheelchair or by a person who trans-
7 ports a resident of his or her household who uses a wheelchair
8 and for which registration plates are issued pursuant to
9 section 803d shall be assessed at the rate of 50% of the tax pro-
10 vided for in this subdivision.
11 (b) For a trailer coach attached to a motor vehicle 76 cents
12 per 100 pounds of empty weight of the trailer coach. A trailer
13 coach not under 1959 PA 243, MCL 125.1035 to 125.1043, and while
14 located on land otherwise assessable as real property under the
15 general property tax act, 1893 PA 206, MCL 211.1 to 211.157, if
16 the trailer coach is used as a place of habitation, and whether
17 or not permanently affixed to the soil, shall not be exempt from
18 real property taxes.
19 (c) For a road tractor, truck, or truck tractor owned by a
20 farmer and used exclusively in connection with a farming opera-
21 tion, including a farmer hauling livestock or farm equipment for
22 other farmers for remuneration in kind or in labor, but not for
23 money, or used for the transportation of the farmer and the
24 farmer's family, and not used for hire, 74 cents per 100 pounds
25 of empty weight of the road tractor, truck, or truck tractor. If
26 the road tractor, truck, or truck tractor owned by a farmer is
27 also used for a nonfarming operation, the farmer shall be subject
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1 to the highest registration tax applicable to the nonfarm use of
2 the vehicle but shall not be subject to more than 1 tax rate
3 under this act.
4 (d) For a road tractor, truck, or truck tractor owned by a
5 wood harvester and used exclusively in connection with the wood
6 harvesting operations or a truck used exclusively to haul milk
7 from the farm to the first point of delivery, 74 cents per 100
8 pounds of empty weight of the road tractor, truck, or truck
9 tractor. A registration secured by payment of the fee as pre-
10 scribed in this subdivision shall continue in full force and
11 effect until the regular expiration date of the registration. As
12 used in this subdivision, "wood harvester" includes the person or
13 persons hauling and transporting raw materials only from the
14 forest to the mill site. "Wood harvesting operations" does not
15 include the transportation of processed lumber.
16 (e) For a hearse or ambulance used exclusively by a licensed
17 funeral director in the general conduct of the licensee's funeral
18 business, including a hearse or ambulance whose owner is engaged
19 in the business of leasing or renting the hearse or ambulance to
20 others, $1.17 per 100 pounds of the empty weight of the hearse or
21 ambulance.
22 (f) For a motor vehicle owned and operated by this state, a
23 state institution, a municipality, a privately incorporated, non-
24 profit volunteer fire department, or a nonpublic, nonprofit col-
25 lege or university, $5.00 per set; and for each motor vehicle
26 operating under municipal franchise, weighing less than 2,500
27 pounds, 65 cents per 100 pounds of the empty weight of the motor
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1 vehicle, weighing from 2,500 to 4,000 pounds, 80 cents per 100
2 pounds of the empty weight of the motor vehicle, weighing 4,001
3 to 6,000 pounds, $1.00 per 100 pounds of the empty weight of the
4 motor vehicle, and weighing over 6,000 pounds, $1.25 per 100
5 pounds of the empty weight of the motor vehicle.
6 (g) For a bus including a station wagon, carryall, or simi-
7 larly constructed vehicle owned and operated by a nonprofit
8 parents' transportation corporation used for school purposes,
9 parochial school or society, church Sunday school, or any other
10 grammar school, or by a nonprofit youth organization or nonprofit
11 rehabilitation facility; or a motor vehicle owned and operated by
12 a senior citizen center, $10.00 per set, if the bus, station
13 wagon, carryall, or similarly constructed vehicle or motor vehi-
14 cle is designated by proper signs showing the organization oper-
15 ating the vehicle.
16 (h) For a vehicle owned by a nonprofit organization and used
17 to transport equipment for providing dialysis treatment to chil-
18 dren at camp; for a vehicle owned by the civil air patrol, as
19 organized under sections 1 to 8 of chapter 527, 60 Stat. 346, 36
20 U.S.C. 201 to 208, $10.00 per plate, if the vehicle is designated
21 by a proper sign showing the civil air patrol's name; for a vehi-
22 cle owned and operated by a nonprofit veterans center; for a
23 vehicle owned and operated by a nonprofit recycling center or a
24 federally recognized nonprofit conservation organization; for a
25 motor vehicle having a truck chassis and a locomotive or ship's
26 body which is owned by a nonprofit veterans organization and used
27 exclusively in parades and civic events; or for an emergency
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1 support vehicle used exclusively for emergencies and owned and
2 operated by a federally recognized nonprofit charitable organiza-
3 tion, $10.00 per plate.
4 (i) For each truck owned and operated free of charge by a
5 bona fide ecclesiastical or charitable corporation, or red cross,
6 girl scout, or boy scout organization, 65 cents per 100 pounds of
7 the empty weight of the truck.
8 (j) For each truck, weighing 8,000 pounds or less, and not
9 used to tow a vehicle, for each privately owned truck used to tow
10 a trailer for recreational purposes only and not involved in a
11 profit making venture, and for each vehicle designed and used to
12 tow a mobile home or a trailer coach, except as provided in sub-
13 division (b), $38.00 or an amount computed according to the fol-
14 lowing schedule of empty weights, whichever is greater:
15 Empty weights Per 100 pounds
16 0 to 2,500 pounds...................... $ 1.40
17 2,501 to 4,000 pounds.................. 1.76
18 4,001 to 6,000 pounds.................. 2.20
19 6,001 to 8,000 pounds.................. 2.72
20 8,001 to 10,000 pounds................. 3.25
21 10,001 to 15,000 pounds................ 3.77
22 15,001 pounds and over................. 4.39
23 If the tax required under
subdivision (q) (P) for a vehi-
24 cle of the same model year with the same list price as the vehi-
25 cle for which registration is sought under this subdivision is
26 more than the tax provided under the preceding provisions of this
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1 subdivision for an identical vehicle, the tax required under this
2 subdivision shall not be less than the tax required under subdi-
3 vision (q)
(P) for a vehicle of the
same model year with the
4 same list price.
5 (k) For each truck weighing 8,000 pounds or less towing a
6 trailer or any other combination of vehicles and for each truck
7 weighing 8,001 pounds or more, road tractor or truck tractor,
8 except as provided in subdivision (j) according to the following
9 schedule of elected gross weights:
10 Elected gross weight Fee
11 0 TO 12,000 POUNDS................... $ 254.00
12 12,001 TO 16,000 POUNDS.............. 333.00
13 16,001 TO 20,000 POUNDS.............. 412.00
14 0
20,001 to 24,000
pounds.......... $ 491.00
15 24,001 to 26,000
pounds............. 558.00
16 26,001
24,001 to 28,000
pounds..... 558.00
17 28,001 to 32,000 pounds.............. 649.00
18 32,001 to 36,000 pounds.............. 744.00
19 36,001 to 42,000 pounds.............. 874.00
20 42,001 to 48,000 pounds.............. 1,005.00
21 48,001 to 54,000 pounds.............. 1,135.00
22 54,001 to 60,000 pounds.............. 1,268.00
23 60,001 to 66,000 pounds.............. 1,398.00
24 66,001 to 72,000 pounds.............. 1,529.00
25 72,001 to 80,000 pounds.............. 1,660.00
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1 80,001 to 90,000 pounds.............. 1,793.00
2 90,001 to 100,000 pounds............. 2,002.00
3 100,001 to 115,000 pounds............ 2,223.00
4 115,001 to 130,000 pounds............ 2,448.00
5 130,001 to 145,000 pounds............ 2,670.00
6 145,001 to 160,000 pounds............ 2,894.00
7 over 160,000 pounds.................. 3,117.00
8 For each commercial vehicle registered pursuant to this sub-
9 division $15.00 shall be deposited in a truck safety fund to be
10 expended for the purposes prescribed in section 25 of 1951 PA 51,
11 MCL 247.675.
12 If a truck or road tractor without trailer is leased from an
13 individual owner-operator, the lessee, whether a person, firm, or
14 corporation, shall pay to the owner-operator 60% of the fee pre-
15 scribed in this subdivision for the truck tractor or road tractor
16 at the rate of 1/12 for each month of the lease or arrangement in
17 addition to the compensation the owner-operator is entitled to
18 for the rental of his or her equipment.
19 (l) For each pole trailer, semitrailer, or trailer, accord-
20 ing to the following schedule of rates:
21 Empty weights Fee
22 0 to 500 pounds........................ $ 17.00
23 501 to 1,500 pounds.................... 24.00
24 1,501 pounds and over.................. 39.00
25 (m) For each commercial vehicle used for the transportation
26 of passengers for hire except for a vehicle for which a payment
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1 is made pursuant to 1960 PA 2, MCL 257.971 to 257.972, according
2 to the following schedule of empty weights:
3 Empty weights Per 100 pounds
4 0 to 4,000 pounds...................... $ 1.76
5 4,001 to 6,000 pounds.................. 2.20
6 6,001 to 10,000 pounds................. 2.72
7 10,001 pounds and over................. 3.25
8 (n) For each motorcycle................... $ 23.00
9 On October 1, 1983,
and October 1,
1984, the THE tax
10 assessed under this subdivision shall be annually revised for the
11 registrations expiring on
the
appropriate October 1 or after
12 that date by multiplying the tax assessed in the preceding fiscal
13 year times the personal income of Michigan for the preceding cal-
14 endar year divided by the personal income of Michigan for the
15 calendar year which preceded that calendar year. In performing
16 the calculations under this subdivision, the secretary of state
17 shall use the spring preliminary report of the United States
18 department of commerce or its successor agency.
19 Beginning January 1, 1984, the registration tax for each
20 motorcycle shall be increased by $3.00. The $3.00 increase shall
21 not be considered as part of the tax assessed under this subdivi-
22 sion for the purpose of the annual October 1 revisions but shall
23 be in addition to the tax assessed as a result of the annual
24 October 1 revisions. Beginning January 1, 1984, $3.00 of each
25 motorcycle fee shall be placed in a motorcycle safety fund in the
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1 state treasury and shall be used only for funding the motorcycle
2 safety education program as provided for under sections 312b and
3 811a.
4 (o) For each truck weighing 8,001 pounds or more, road trac-
5 tor, or truck tractor used exclusively as a moving van or part of
6 a moving van in transporting household furniture and household
7 effects or the equipment or those engaged in conducting carni-
8 vals, at the rate of 80% of the schedule of elected gross weights
9 in subdivision (k) as modified by the operation of that
10 subdivision.
11 (p) Until October 1,
1997, for
each pickup truck or van,
12 which pickup truck or
van weighs not
more than 5,000 pounds and
13 is owned by a business,
corporation, or
person other than an
14 individual, according to
the following
schedule of empty
15
weights:
16 Empty weights
Fee
17 0 to 4,000
pounds...................... $ 39.00
18 4,001 to 4,500
pounds.................. 44.00
19 4,501 to 5,000
pounds.................. 49.00
20 (P) (q)
After September 30, 1983,
each motor vehicle of
21 the 1984 or a subsequent model year as shown on the application
22 required under section 217 which has not been previously subject
23 to the tax rates of this section and which is of the motor vehi-
24 cle category otherwise subject to the tax schedule described in
25 subdivision (a) ,
beginning October 1,
1997 each motor vehicle
26 previously subject to the
tax schedule
described in subdivision
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1 (p), and
each low-speed vehicle
according to the following
2 schedule based upon registration periods of 12 months:
3 (i) Except as otherwise provided in this subdivision, for
4 the first registration, which is not a transfer registration
5 under section 809 and for the first registration after a transfer
6 registration under section 809, according to the following sched-
7 ule based on the vehicle's list price:
8 List Price Tax
9 $0 - $6,000.00............................ $ 30.00
10 More than $6,000.00 - $7,000.00........... $ 33.00
11 More than $7,000.00 - $8,000.00........... $ 38.00
12 More than $8,000.00 - $9,000.00........... $ 43.00
13 More than $9,000.00 - $10,000.00.......... $ 48.00
14 More than $10,000.00 - $11,000.00......... $ 53.00
15 More than $11,000.00 - $12,000.00......... $ 58.00
16 More than $12,000.00 - $13,000.00......... $ 63.00
17 More than $13,000.00 - $14,000.00......... $ 68.00
18 More than $14,000.00 - $15,000.00......... $ 73.00
19 More than $15,000.00 - $16,000.00......... $ 78.00
20 More than $16,000.00 - $17,000.00......... $ 83.00
21 More than $17,000.00 - $18,000.00......... $ 88.00
22 More than $18,000.00 - $19,000.00......... $ 93.00
23 More than $19,000.00 - $20,000.00......... $ 98.00
24 More than $20,000.00 - $21,000.00......... $103.00
25 More than $21,000.00 - $22,000.00......... $108.00
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1 More than $22,000.00 - $23,000.00......... $113.00
2 More than $23,000.00 - $24,000.00......... $118.00
3 More than $24,000.00 - $25,000.00......... $123.00
4 More than $25,000.00 - $26,000.00......... $128.00
5 More than $26,000.00 - $27,000.00......... $133.00
6 More than $27,000.00 - $28,000.00......... $138.00
7 More than $28,000.00 - $29,000.00......... $143.00
8 More than $29,000.00 - $30,000.00......... $148.00
9 More than $30,000.00, the fee of $148.00 shall be increased
10 by $5.00 for each $1,000.00 increment or fraction of a $1,000.00
11 increment over $30,000.00. If a current fee increases or
12 decreases as a result of the 1998 amendatory act that added this
13 sentence, only a vehicle purchased or transferred after
14 January 1, 1999 shall be assessed the increased or decreased
15 fee.
16 (ii) For the second registration, 90% of the tax assessed
17 under subparagraph (i).
18 (iii) For the third registration, 90% of the tax assessed
19 under subparagraph (ii).
20 (iv) For the fourth and subsequent registrations, 90% of the
21 tax assessed under subparagraph (iii). For a vehicle of the 1984
22 or a subsequent model year which has been previously registered
23 by a person other than the person applying for registration or
24 for a vehicle of the 1984 or a subsequent model year which has
25 been previously registered in another state or country and is
26 registered for the first time in this state, the tax under this
27 subdivision shall be determined by subtracting the model year of
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1 the vehicle from the calendar year for which the registration is
2 sought. If the result is zero or a negative figure, the first
3 registration tax shall be paid. If the result is 1, 2, or 3 or
4 more, then, respectively, the second, third, or subsequent regis-
5 tration tax shall be paid. A van which is owned by a person who
6 uses a wheelchair or by a person who transports a resident of his
7 or her household who uses a wheelchair and for which registration
8 plates are issued pursuant to section 803d shall be assessed at
9 the rate of 50% of the tax provided for in this subdivision.
10 (Q) (r)
For a wrecker, $200.00.
11 (R) (s)
When the secretary of
state computes a tax under
12 this section, a computation which does not result in a whole
13 dollar figure shall be rounded to the next lower whole dollar
14 when the computation results in a figure ending in 50 cents or
15 less and shall be rounded to the next higher whole dollar when
16 the computation results in a figure ending in 51 cents or more,
17 unless specific fees are specified, and may accept the
18 manufacturer's shipping weight of the vehicle fully equipped for
19 the use for which the registration application is made. If the
20 weight is not correctly stated or is not satisfactory, the secre-
21 tary of state shall determine the actual weight. Each applica-
22 tion for registration of a vehicle under subdivisions (j) and (m)
23 shall have attached to the application a scale weight receipt of
24 the vehicle fully equipped as of the time the application is
25 made. The scale weight receipt is not necessary if there is
26 presented with the application a registration receipt of the
27 previous year which shows on its face the weight of the motor
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1 vehicle as registered with the secretary of state and which is
2 accompanied by a statement of the applicant that there has not
3 been a structural change in the motor vehicle which has increased
4 the weight and that the previous registered weight is the true
5 weight.
6 (2) A manufacturer is not exempted under this act from
7 paying ad valorem taxes on vehicles in stock or bond, except on
8 the specified number of motor vehicles registered. A dealer is
9 exempt from paying ad valorem taxes on vehicles in stock or
10 bond.
11 (3) The fee for a vehicle with an empty weight over 10,000
12 pounds imposed pursuant to subsection (1)(a) and the fees imposed
13 pursuant to subsection (1)(b), (c), (d), (e), (f), (i), (j), (m),
14 (o), and (q)
(P) shall each be
increased by $5.00. This
15 increase shall be credited to the Michigan transportation fund
16 and used to defray the costs of processing the registrations
17 under this section.
18 (4) As used in this section:
19 (a) "Gross proceeds" means gross proceeds as defined in sec-
20 tion 1 of the general sales tax act, 1933 PA 167, MCL 205.51.
21 However, gross proceeds shall include the value of the motor
22 vehicle used as part payment of the purchase price as that value
23 is agreed to by the parties to the sale, as evidenced by the
24 signed agreement executed pursuant to section 251.
25 (b) "List price" means the manufacturer's suggested base
26 list price as published by the secretary of state, or the
27 manufacturer's suggested retail price as shown on the label
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1 required to be affixed to the vehicle under section 3 of the
2 automobile information disclosure act, Public Law 85-506,
3 15 U.S.C. 1232, if the secretary of state has not at the time of
4 the sale of the vehicle published a manufacturer's suggested
5 retail price for that vehicle, or the purchase price of the vehi-
6 cle if the manufacturer's suggested base list price is unavail-
7 able from the sources described in this subdivision.
8 (c) "Purchase price" means the gross proceeds received by
9 the seller in consideration of the sale of the motor vehicle
10 being registered.
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