Bill Text: MI HB4572 | 2013-2014 | 97th Legislature | Engrossed
Bill Title: Sales tax; exemptions; aviation turbine fuel and aviation gasoline; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ee.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-11-13 - Laid Over One Day Under The Rules [HB4572 Detail]
Download: Michigan-2013-HB4572-Engrossed.html
HB-4572, As Passed Senate, November 13, 2014
SENATE SUBSTITUTE FOR
HOUSE BILL NO. 4572
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4ee.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4ee. (1) Notwithstanding any other provision of this act
to the contrary, for the calendar year beginning January 1, 2016, a
person engaged in the business of making sales at retail of jet
fuel exclusively for use in aircraft operated by or for a single
qualifying airline may claim a refund of the tax due and remitted
to the department under this act for sales at retail of jet fuel
exclusively for use in aircraft operated by or for a single
qualifying airline occurring during calendar year 2014 and calendar
year 2015. The amount of the refund allowable under this subsection
shall be calculated as follows:
(a) For the calendar year beginning January 1, 2014, the
amount of the refund shall be calculated as follows:
(i) Multiply the amount of tax due and remitted to the
department in excess of $25,000,000.00 but less than $36,000,000.00
by 1.
(ii) Multiply the amount of tax due and remitted to the
department in excess of $36,000,000.00 by .3333, and add the result
of that calculation to the product of the calculation performed in
subparagraph (i).
(iii) Multiply the result of the calculation in subparagraph (ii)
by 0.25.
(b) For the calendar year beginning January 1, 2015, the
amount of the refund shall be calculated as follows:
(i) Multiply the amount of tax due and remitted to the
department in excess of $25,000,000.00 but less than $36,000,000.00
by 1.
(ii) Multiply the amount of tax due and remitted to the
department in excess of $36,000,000.00 by .3333, and add the result
of that calculation to the product of the calculation performed in
subparagraph (i).
(2) Notwithstanding any other provision of this act to the
contrary, for the calendar year beginning January 1, 2017 and for
each calendar year thereafter, a person engaged in the business of
making sales at retail of jet fuel exclusively for use in aircraft
operated by or for a single qualifying airline may claim a refund
of the tax due and remitted to the department under this act for
sales at retail of jet fuel exclusively for use in aircraft
operated by or for a single qualifying airline for the immediately
preceding calendar year. The amount of the refund allowable under
this subsection shall be calculated as follows:
(a) Multiply the amount of tax due and remitted to the
department in excess of $25,000,000.00 but less than $36,000,000.00
by 1.
(b) Multiply the amount of tax due and remitted to the
department in excess of $36,000,000.00 by .3333, and add the result
of that calculation to the product of the calculation performed in
subparagraph (i).
(3) A refund claim under this section shall be made on a form
prescribed by the department and shall be substantiated by any
information the department requires. A person is not entitled to a
refund under this section for a calendar year unless the person has
filed with the department all of the returns required to be filed
under this act for that calendar year.
(4) As used in this section:
(a) "Jet fuel" means fuel that is designed for use in the
operation of jet or turbo-prop aircraft and that is sold or used
for that purpose.
(b) "Qualifying airline" means an entity engaged primarily in
the commercial transport for hire of passengers as a business
activity that meets all of the following criteria:
(i) Is authorized by the federal aviation administration or
other appropriate agency of the United States to operate as an air
carrier under an air carrier operating certificate.
(ii) Provides regularly scheduled flights for the
transportation of passengers.
(iii) Had at least 100,000 total departures of aircraft from
airports in this state during the calendar year for which a refund
under this section is claimed. As used in this subparagraph,
"departures of aircraft" for an air carrier includes departures of
aircraft operated by any other air carrier, including a regional
carrier or contracted connection carrier, if the departure was on
behalf of that air carrier.
Enacting section 1. This amendatory act does not take effect
unless House Bill No. 5477 of the 97th Legislature is enacted into
law.
