Use tax: exemptions; exemption for purchase of vehicle by disabled veteran; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 4hh. TIE BAR WITH: HB 5274'25

HB 5257 exempts qualified disabled veterans from Michigan's use tax when purchasing a vehicle for personal use. This applies to veterans meeting the definition in Michigan's General Property Tax Act (MCL 211.7b), which requires a service-connected disability rating. The exemption begins January 1, 2026, and covers the full purchase price of the vehicle. The bill amends the Use Tax Act to add this specific exemption while maintaining other tax collection provisions.