Budget & Taxes (Sales Tax)

This bill (HB 4182) amends Michigan's use tax law to add a new exemption for motor fuel sales. It specifically creates a new section (4gg) in the law to exempt certain motor fuel transactions from use tax. The bill directly affects businesses selling motor fuel, potentially reducing their tax burden on qualifying sales. However, the provided context does not specify the exact scope of the exemption or who qualifies for it, so the summary cannot detail the precise mechanisms or affected parties beyond the general tax exemption for motor fuel.

HB 4180 removes the sales tax requirement for motor fuel sales in Michigan by amending the state tax code. It directly affects gas stations and fuel retailers by exempting motor fuel transactions from the standard sales tax. The bill creates a new tax exemption provision (Section 4gg) in the tax code, specifically excluding motor fuel sales from taxable transactions. This change became effective immediately upon the Governor's approval on October 7, 2025.

SB 152 exempts sales of large aircraft (6,000+ pound takeoff weight) and qualifying parts/materials used for transporting cargo or passengers from Michigan's state sales tax. It directly affects domestic air carriers (businesses primarily transporting cargo or passengers) and aircraft sellers, provided the aircraft isn't based or registered in Michigan before/after the sale or maintenance. Key conditions include requiring the aircraft to leave Michigan within 15 days after qualifying transactions and excluding shop equipment, fuel, and smaller aircraft from the exemption. The bill modifies Michigan's General Sales Tax Act (MCL 205.54x) to create these specific tax exemptions.

HB 5085 eliminates an excise tax on marijuana sales by amending sections 3 and 13 (MCL 333.27953 and 333.27963) of Michigan's 2018 Marijuana Regulation and Taxation Act. This change directly affects licensed marijuana businesses and consumers by removing a specific tax previously applied to marijuana products. The bill modifies the statutory definitions and tax provisions within the existing regulatory framework without altering other aspects of marijuana licensing or sales rules. It is currently in the early stages of the legislative process, having been introduced and referred to committee on September 26, 2025.

HB 4119 exempts sales of large aircraft (over 6,000 pounds) and certain parts/materials attached to them from Michigan's sales tax when used by commercial airlines for passenger or cargo transport. It specifically applies to domestic air carriers operating under federal aviation rules, covering both new aircraft purchases and maintenance-related transactions. Key conditions include requiring aircraft to leave Michigan within 15 days of temporary use (e.g., for evaluation or repairs) and ensuring they were not based or registered in Michigan before or after the transaction. This policy change directly affects commercial airlines and aircraft sellers, reducing tax liability on qualifying equipment purchases and maintenance services.