May 1, 2013, Introduced by Reps. Yonker, Rendon, Lauwers and Callton and referred to the Committee on Tax Policy.
A bill to amend 2004 PA 175, entitled
"Streamlined sales and use tax revenue equalization act,"
by amending sections 9 and 11 (MCL 205.179 and 205.181).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 9. (1) Except as provided in subsection (2), there is
levied upon and there shall be collected from every person in this
state a specific tax on the privilege of storing, registering, or
transferring ownership of any vehicle other than a vehicle stored,
registered, or transferred by a new or used vehicle dealer licensed
by the department of state, ORV, manufactured housing, aircraft
other than a qualified aircraft under section 11, snowmobile, or
watercraft
in this state at a rate of 6% of the retail dollar value
at
the time of acquisition as determined by the department of
treasury
price of the vehicle, ORV,
manufactured housing, aircraft,
snowmobile, or watercraft. The tax shall be paid by the transferee.
The tax on a vehicle, ORV, snowmobile, and watercraft shall be
collected by the secretary of state before the transfer of the
vehicle, ORV, snowmobile, or watercraft registration. The tax on an
aircraft shall be paid to the department. The tax on manufactured
housing
shall be collected by the department of
consumer and
industry
services licensing and
regulatory affairs, mobile home
commission, or its agent before the transfer of the certificate of
title.
(2) A transfer for purposes of resale or a transfer that is
exempt under any other exemption under the use tax act is exempt
from the tax levied under subsection (1). A transfer subject to tax
under the general sales tax act is exempt from the tax levied under
subsection (1).
(3) A credit against the tax levied under subsection (1) is
allowed for an amount equal to any use tax paid by the taxpayer on
the same property. The credit under this section shall not exceed
the tax imposed by this act.
Sec. 11. (1) Except as provided in subsection (2), there is
levied upon and there shall be collected from every person in this
state a specific tax for the privilege of storing, registering, or
transferring ownership in this state of a qualified aircraft at a
rate
of 6% of the retail value price of the aircraft. at the time
it
first enters this state. The
transferee shall pay the tax to the
department. An aircraft is qualified if it was purchased outside of
this state and is used solely for personal, nonbusiness purposes
and if 1 of the following applies:
(a) The aircraft is purchased by a person who is not a
resident of this state at the time of purchase and is brought into
this state more than 90 days after the date of purchase.
(b) The aircraft is purchased by a person who is a resident of
this state at the time of purchase and is brought into this state
more than 360 days after the date of purchase.
(2) The storage, registration, or transfer of an aircraft for
purposes of resale or of an aircraft that is exempt under any other
exemption under the use tax act is exempt from the tax levied under
subsection (1).
(3) A credit against the tax levied under subsection (1) is
allowed in an amount equal to the amount by which any use tax on
the aircraft if paid exceeds the amount of the tax under this act,
which shall be refunded by the department.