Bill Text: MI HB4954 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Sales tax; collections; streamlined sales and use tax agreement; revise to provide alternative specific tax for certain sales of diesel fuel. Amends sec. 5 of 2004 PA 175 (MCL 205.175).

Spectrum: Slight Partisan Bill (Republican 6-3)

Status: (Introduced - Dead) 2009-05-20 - Printed Bill Filed 05/20/2009 [HB4954 Detail]

Download: Michigan-2009-HB4954-Introduced.html

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HOUSE BILL No. 4954

 

May 19, 2009, Introduced by Reps. Proos, Angerer, Spade, Kurtz, Tyler, Lori, Schuitmaker, Valentine and Knollenberg and referred to the Committee on Tax Policy.

 

     A bill to amend 2004 PA 175, entitled

 

"Streamlined sales and use tax revenue equalization act,"

 

by amending section 5 (MCL 205.175).

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 5. (1) There is levied upon and there shall be collected

 

from every person in this state who is an interstate motor carrier

 

a specific tax for the privilege of using or consuming diesel fuel

 

purchased outside of this state for use in a qualified commercial

 

motor vehicle in this state at a cents-per-gallon rate equal to 6%

 

of the statewide average retail price of a gallon of self-serve

 

diesel fuel rounded down to the nearest 1/10 of a cent as

 

determined and certified quarterly by the department. This tax on

 

diesel fuel used by interstate motor carriers in a qualified

 

commercial motor vehicle shall be collected under the international

 

fuel tax agreement.

 

     (2) Except as otherwise provided in this subsection, there is

 

levied upon and there shall be collected from every person in this

 

state who is an interstate motor carrier a specific tax for the

 

privilege of using or consuming diesel fuel purchased in this state

 

for use in a qualified commercial motor vehicle in this state at a

 

cents-per-gallon rate equal to 6% of the statewide average retail

 

price of a gallon of self-serve diesel fuel rounded down to the

 

nearest 1/10 of a cent as determined and certified quarterly by the

 

department. The specific tax under this section does not apply if

 

the purchase of the diesel fuel for use in a qualified motor

 

vehicle was subject to sales tax.

 

     (3) The specific tax on diesel fuel purchased by an interstate

 

motor carrier for use in a qualified commercial motor vehicle under

 

subsection (1) and (2) shall be collected under the international

 

fuel tax agreement.

 

     (4) (2) An interstate motor carrier is entitled to a credit

 

for 6% of the price of diesel fuel purchased in this state and used

 

in a qualified commercial motor vehicle if the purchase of that

 

diesel fuel was not exempt from sales tax under section 4ff of the

 

general sales tax act, 1893 PA 206, MCL 205.54ff. This credit shall

 

be claimed on the returns filed under the international fuel tax

 

agreement.