SENATE BILL No. 417

 

 

June 18, 2015, Introduced by Senators BRANDENBURG, COLBECK, HANSEN, HUNE, ROBERTSON, ZORN, NOFS, SCHMIDT, MARLEAU and HILDENBRAND and referred to the Committee on Finance.

 

 

 

     A bill to amend 1937 PA 94, entitled

 

"Use tax act,"

 

(MCL 205.91 to 205.111) by adding section 4cc.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4cc. Beginning October 1, 2015, the sale of aviation

 

gasoline, aviation jet fuel, and fuel is exempt from the use tax at

 

the additional rate of 2% approved by the electors on March 15,

 

1994. As used in this section, "fuel" means that term as defined in

 

section 4 of the aeronautics code of the state of Michigan, 1945 PA

 

327, MCL 259.4. Fuel includes aviation gasoline and aviation jet

 

fuel subject to section 203 of the aeronautics code of the state of

 

Michigan, 1945 PA 327, MCL 259.203.