February 15, 2005, Introduced by Reps. Gosselin, Garfield, Hoogendyk, Drolet, Pastor, Baxter and Sheen and referred to the Committee on Tax Policy.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4z.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4z. The tax levied under this act does not apply to the
storage, use, or consumption of a previously owned vehicle. As
used in this section, "previously owned vehicle" means a vehicle
that has been issued a certificate of title and license plates and
has been registered for use on the highways with the department of
state or has been registered for use on the highways with the
appropriate agency of authority of any other state, the District of
Columbia, any territory or possession of the United States, or a
foreign state, province, or country before the sale for which an
exemption is claimed under this section.