Bill > HB5433

This bill amends the Michigan Use Tax Act to make several technical modifications, primarily focused on updating definitions and tax exemptions. The bill makes small changes to the definition of "person" by adding the word "a" and "includes" in certain contexts, and updates the definition of a "qualified commercial motor vehicle" by referencing a specific section of the Motor Carrier Fuel Tax Act. The most significant substantive change is the addition of a new tax exemption for electric fuel used to propel vehicles, which would be exempt from use tax if it is already taxed under either the Motor Carrier Fuel Tax Act or the Motor Fuel Tax Act. The bill also includes provisions that cancel outstanding tax balances related to delivery and installation charges for periods before April 26, 2023, and prohibits the state department of treasury from issuing new assessments for those charges. Importantly, the bill will only take effect if two companion bills (House Bills 5434 and 5435) are also enacted into law, creating a legislative tie bar that makes the implementation of this bill contingent on the passage of those related bills.

Transportation and Infrastructure

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5433