Sec. 4l.
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.
History: Add. 1993, Act 239, Imd. Eff. Nov. 15, 1993
Structure Michigan Compiled Laws
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)
Section 205.91 - Use Tax Act; Short Title.
Section 205.92b - Additional Definitions.
Section 205.92c - Definitions.
Section 205.93c - Sale of Telecommunications Services; Definitions.
Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
Section 205.94 - Use Tax; Exemptions; Limitation.
Section 205.94a - Additional Exemptions.
Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94d - Exemptions; Food or Drink From Vending Machines; Definitions.
Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity.
Section 205.94i - Exemption for Drop Shipments; Definition.
Section 205.94o - Exemptions; Limitation; Industrial Processing; Definitions.
Section 205.94p - Extractive Operations; Exemption; Limitation; Eligible Property; Definitions.
Section 205.94q - Central Office Equipment or Wireless Equipment; Presumption.
Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94w - Applicability of Tax; Exceptions; Definitions.
Section 205.94x - Tax Exemption; Resident Tribal Member.
Section 205.94bb - Applicability of Tax to Certain Transfers.
Section 205.94cc - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.
Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.
Section 205.96a - Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.
Section 205.96c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.
Section 205.97 - Liability for Tax.
Section 205.98 - Direct Payment Authorization.
Section 205.99a - Bad Debt Deduction.
Section 205.100a - Receipt and Collection of Local Community Stabilization Share.
Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016.
Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.105 - Failing to Register; Penalty.
Section 205.106 - Seller's Failure to Comply With Act; Penalty.
Section 205.107 - Computation of Tax Amount; Rounding Up to Whole Cent.
Section 205.108 - Consumer's Failure to Comply With Act; Making False Statement; Penalty.
Section 205.109 - Collection or Payment of Tax; Benefit to State, Authority, and Metropolitan Areas.
Section 205.110 - Sourcing Requirements.
Section 205.111 - Deposit and Disbursement of Money; Definitions.