Sales tax: exemptions; exemption for purchase of vehicle by disabled veteran; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75) & adds sec. 4hh. TIE BAR WITH: HB 5257'25

HB 5274 creates a sales tax exemption for qualified disabled veterans purchasing vehicles. Beginning January 1, 2026, disabled veterans who meet the state's definition (as outlined in the General Property Tax Act) will not pay the 4% state sales tax on new or used vehicles bought for their personal use and registered in their name. This directly affects disabled veterans seeking to purchase a vehicle for personal transportation. The exemption applies specifically to the sales tax on the vehicle itself, not other taxes or fees.