Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: SB 152'25

SB 153 exempts certain aircraft parts and materials from Michigan's use tax when affixed to qualifying aircraft used by domestic air carriers. It applies to aircraft meeting specific weight requirements (e.g., 6,000+ pounds for post-1996 taxes) used for cargo, passenger transport, or mixed purposes. The bill also creates tax exemptions for aircraft temporarily in Michigan for maintenance, sales, or repairs (if removed within 15 days) and for interstate trucking equipment meeting usage criteria. These changes directly affect air carriers and motor carriers operating across state lines by reducing their tax burden on qualifying equipment purchases.