A bill to amend 1937 PA 94, entitled “Use tax act,” by amending sections 2 and 4a (MCL 205.92 and 205.94a), section 2 as amended by 2023 PA 94 and section 4a as amended by 2004 PA 172.
House Bills 5433, 5434, and 5435 modernize Michigan’s fuel and use tax framework by clarifying tax definitions and charges, exempting electric vehicle charging from use tax when already subject to fuel taxes, and expanding the Motor Carrier and Motor Fuel Tax Acts to include electricity and alternative fuels for commercial vehicles, ensuring all fuel types contribute to infrastructure funding through new licensing, tax structures, and updated administrative procedures, contingent on related legislation being enacted.
Introduced
by
Referred to the Committee on Transportation and Infrastructure
