Michigan Laws 205.94x – Tax exemption; resident tribal member
Current as of: 2023 | Check for updates
|
Other versions
(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.
Terms Used In Michigan Laws 205.94x
- Sale: means a transaction by which tangible personal property or services are purchased or rented for storage, use, or other consumption in this state. See Michigan Laws 205.92
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
- Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.92
- Use: means the exercise of a right or power over tangible personal property incident to the ownership of that property including transfer of the property in a transaction where possession is given. See Michigan Laws 205.92
(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).