Mich. Comp. Laws § 205.54m

Current through Public Act 171 of the 2024 Legislative Session

Section 205.54m - Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption

A sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and work equipment primarily of a flanged wheel nature, accessories, attachments including parts and materials used for repair, lubricants, or fuel, used in rail operations is exempt from the tax under this act. This exemption does not include vehicles licensed and titled for use on public highways.

MCL 205.54m

Amended by 2004, Act 173, s 16, eff. 9/1/2004.

Add. 1993, Act 238, Imd. Eff. 11/15/1993.

Former § 205.54m[1] was repealed by 2004, Act 173, s 40, eff. 9/1/2004.