Exempts certain aircraft and aviation equipment from use tax in Michigan.

This bill amends the Michigan use tax to exempt the purchase of certain aircraft and aviation equipment from taxation. Specifically, it exempts aircraft used solely in the transport of air cargo, passengers, or a combination of air cargo and passengers, provided they meet certain weight requirements. It also exempts aircraft temporarily located in the state for sale, prepurchase evaluation, customization, improvement, maintenance, or repair, if they leave the state within 15 days after the sale and any associated work is completed.

Exempts certain aircraft and aviation equipment from use tax in Michigan.

This bill amends the Michigan use tax to exempt the purchase of certain aircraft and aviation equipment from taxation. Specifically, it exempts aircraft used solely in the transport of air cargo, passengers, or a combination of air cargo and passengers, provided they meet certain weight requirements. It also exempts aircraft temporarily located in the state for sale, prepurchase evaluation, customization, improvement, maintenance, or repair, if they leave the state within 15 days after the sale and any associated work is completed.