Statutes, codes, and regulations
Michigan Compiled Laws
Chapter 205 - TAXATION
USE TAX ACT
Section 205.94l - Storage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of tax; exception

Mich. Comp. Laws § 205.94l

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Current through Public Act 171 of the 2024 Legislative Session
Section 205.94l - Storage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of tax; exception

The tax levied under this act does not apply to the storage, use, or consumption 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. This exemption does not include vehicles licensed and titled for use on public highways.

MCL 205.94l

Add. 1993, Act 239, Imd. Eff. 11/15/1993 .