HOUSE BILL NO. 6233

June 16, 2022, Introduced by Reps. Sabo, LaGrand, Aiyash, Steckloff, Brenda Carter and Kuppa and referred to the Committee on Tax Policy.

A bill to amend 1937 PA 94, entitled

"Use tax act,"

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

the people of the state of michigan enact:

Sec. 4gg. (1) The storage, use, or consumption of a used electric vehicle is exempt from the tax imposed by this act.

(2) As used in this section:

(a) "Electric vehicle" means that term as defined in section 801(7)(b) of the Michigan vehicle code, 1949 PA 300, MCL 257.801.

(b) "Used electric vehicle" means an electric vehicle that is a used vehicle.

(c) "Used vehicle" means a used or second-hand vehicle as that term is defined in section 78 of the Michigan vehicle code, 1949 PA 300, MCL 257.78.