SENATE BILL No. 1339

 

 

May 27, 2008, Introduced by Senators GLEASON, JACOBS, OLSHOVE, ANDERSON and BASHAM and referred to the Committee on Finance.

 

 

 

     A bill to amend 1937 PA 94, entitled

 

"Use tax act,"

 

(MCL 205.91 to 205.111) by adding section 4bb.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4bb. (1) Except as otherwise provided in subsection (2),

 

for taxes levied after December 31, 2007 and before January 1,

 

2018, the tax levied under this act does not apply to the storage,

 

use, or consumption of an alternative energy marine propulsion

 

system, alternative energy system, or alternative energy vehicle if

 

the alternative energy marine propulsion system, alternative energy

 

system, or alternative energy vehicle has not previously been

 

subject to a lease or a sale at retail.

 

     (2) A person shall not exclude from the tax levied under this

 


act the storage, use, or consumption of a battery cell energy

 

system as that term is defined in section 2(k) of the Michigan next

 

energy authority act, 2002 PA 593, MCL 207.822.

 

     (3) As used in this section, "Alternative energy marine

 

propulsion system", "alternative energy system", and "alternative

 

energy vehicle" mean those terms as defined in section 2 of the

 

Michigan next energy authority act, 2002 PA 593, MCL 207.822.