Michigan SB0152 exempts sales of certain aircraft and aviation equipment from state sales tax.
Michigan SB0152 amends the state sales tax law to exempt sales of aircraft and aviation equipment from tax. Specifically, it exempts sales to domestic air carriers of aircraft weighing at least 6,000 pounds used for transporting air cargo, passengers, or both. It also exempts sales of parts and materials for such aircraft, excluding shop equipment or fuel. Additionally, it exempts sales of aircraft to individuals for lease to domestic air carriers for transporting passengers.
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