2014 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 94 of 1937 USE TAX ACT (205.91 - 205.111.amended[3])***** 205.92c.added THIS ADDED SECTION IS EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 408 OF 2012 ARE MET: See enacting section 1 of Act 408 of 2012 *****
***** 205.93 THIS SECTION IS AMENDED BY ACT 408 OF 2012 EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 408 OF 2012 ARE MET: See 205.93.amended *****
***** 205.93 THIS SECTION IS AMENDED EFFECTIVE WHEN THE CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 81 OF 2014 ARE MET: See 205.93.amended[2]
***** 205.93 THIS SECTION IS AMENDED BY ACT 80 0F 2014 EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 80 OF 2014 ARE MET: See 205.93.amended[3] *****
Section 205.94x Tax exemption; resident tribal member.
USE TAX ACT (EXCERPT)
Act 94 of 1937
205.94x Tax exemption; resident tribal member.
Sec. 4x.
(1) The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for resale, to a resident tribal member if the motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle is for personal use and is principally garaged, berthed, or stored within that resident tribal member's tribe agreement area.
(2) The tax under this act does not apply to the sale of a mobile home, not for resale, to a resident tribal member if the mobile home is to be used as that resident tribal member's principal residence and the mobile home is located within that resident tribal member's tribe agreement area.
(3) As used in this section, “resident tribal member” means an individual who meets all of the following criteria:
(a) Is an enrolled member of a federally recognized tribe.
(b) The individual's tribe has an agreement with this state pursuant to section 30c of 1941 PA 122, MCL 205.30c, that is in full force and effect.
(c) The individual's principal place of residence is located within the agreement area as designated in the agreement under subdivision (b).
History: Add. 2002, Act 614, Imd. Eff. Dec. 20, 2002
Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
