Exempts certain aircraft and aviation equipment from Michigan's use tax.

This bill amends Michigan's use tax to exempt the purchase of certain aircraft and aviation equipment. Specifically, it exempts parts and materials affixed to or to be affixed to an aircraft owned or used by a domestic air carrier. It also exempts aircraft temporarily located in the state for sale, prepurchase evaluation, customization, improvement, maintenance, or repair if the aircraft leaves the state within 15 days after the completion of these activities.

Exempts certain aircraft and aviation equipment from Michigan's use tax.

This bill amends Michigan's use tax to exempt the purchase of certain aircraft and aviation equipment. Specifically, it exempts parts and materials affixed to or to be affixed to an aircraft owned or used by a domestic air carrier. It also exempts aircraft temporarily located in the state for sale, prepurchase evaluation, customization, improvement, maintenance, or repair if the aircraft leaves the state within 15 days after the completion of these activities.