Bill Text: MI HB6083 | 2017-2018 | 99th Legislature | Introduced


Bill Title: Sales tax; exemptions; purchase of an alternative energy vehicle; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2018-05-30 - Bill Electronically Reproduced 05/29/2018 [HB6083 Detail]

Download: Michigan-2017-HB6083-Introduced.html

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 6083

 

 

May 29, 2018, Introduced by Reps. Webber, Bellino, Iden, McCready and Kahle and referred to the Committee on Tax Policy.

 

     A bill to amend 1933 PA 167, entitled

 

"General sales tax act,"

 

(MCL 205.51 to 205.78) by adding section 4ff.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4ff. (1) Beginning January 1, 2019, a person subject to

 

the tax under this act may exclude from the gross proceeds used for

 

the computation of the tax the sale of a new alternative energy

 

vehicle and the sale of a motor vehicle powered by motor fuel that

 

has been converted to an alternative energy vehicle. The amount

 

allowed to be excluded under this section shall be determined based

 

on the following schedule of empty weights of the alternative

 

energy vehicle:

 


     (a) Up to 6,000 pounds, $1,000.00.

 

     (b) 6,001 to 16,000 pounds, $2,500.00.

 

     (c) 16,001 to 26,000 pounds, $5,000.00.

 

     (d) Over 26,000 pounds, $7,500.00.

 

     (2) The exclusion allowed under this section also applies to a

 

new alternative energy vehicle purchased for lease if the term of

 

the lease is at least 2 years.

 

     (3) As used in this section:

 

     (a) "Alternative energy vehicle" means a motor vehicle

 

manufactured by an original equipment manufacturer that fully

 

warrants and certifies that the motor vehicle meets federal motor

 

vehicle safety standards for its class of vehicles as defined by

 

the Michigan vehicle code, 1949 PA 300, MCL 257.1 to 257.923, and

 

certifies that the motor vehicle meets local emissions standards,

 

that is propelled by an alternative energy system. Alternative

 

energy vehicle includes the following:

 

     (i) An alternative fueled vehicle. As used in this

 

subparagraph, "alternative fueled vehicle" means a motor vehicle

 

that can only be powered by a clean fuel energy system and can only

 

be fueled by a clean fuel.

 

     (ii) A fuel cell vehicle. As used in this subparagraph, "fuel

 

cell vehicle" means a motor vehicle powered solely by a fuel cell

 

energy system.

 

     (iii) An electric vehicle. As used in this subparagraph,

 

"electric vehicle" means a motor vehicle powered solely by a

 

battery cell energy system.

 

     (iv) A hybrid vehicle. As used in this subparagraph, "hybrid


vehicle" means a motor vehicle that can only be powered by an

 

internal combustion engine and 1 or more alternative energy

 

systems.

 

     (v) A solar vehicle. As used in this subparagraph, "solar

 

vehicle" means a motor vehicle powered solely by a photovoltaic

 

energy system.

 

     (vi) A hybrid electric vehicle. As used in this subparagraph,

 

"hybrid electric vehicle" means a motor vehicle powered by an

 

integrated propulsion system consisting of an electric motor and

 

combustion engine. Hybrid electric vehicle does not include a

 

retrofitted conventional diesel or gasoline engine. A hybrid

 

electric vehicle obtains the power necessary to propel the motor

 

vehicle from a combustion engine and 1 of the following:

 

     (A) A battery cell energy system.

 

     (B) A fuel cell energy system.

 

     (C) A photovoltaic energy system.

 

     (b) "Motor fuel" means that term as defined in section 3 of

 

the streamlined sales and use tax revenue equalization act, 2004 PA

 

175, MCL 205.173.

 

     (c) "New alternative energy vehicle" means an alternative

 

energy vehicle which is not and has not been a demonstrator,

 

executive or manufacturer's vehicle, leased vehicle, or a used or

 

secondhand vehicle.

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