Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 19 of 2024
House: Adjourned until Tuesday, March 19, 2024 1:30:00 PM
Senate: Adjourned until Tuesday, March 19, 2024 10:00:00 AM


Michigan Legislature

Main Content

Section 205.94x

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




up icon