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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| MOTOR CARRIER SINGLE STATE REGISTRATION TAX |
LEGAL CITATION: |
M.C.L. 478.1-478.7; 1933 PA 254. |
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| YEAR ADOPTED: |
1933 |
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| BASIS OF TAX: |
Privilege of using highways. |
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| MEASURE OF TAX (BASE): |
Vehicles operated on highways by common and contract carriers. |
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| RATE: |
$50 per vehicle for trucks or tractors used exclusively for transporting household goods. $100 per vehicle for all others. |
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| ADMINISTRATION: |
Department of Labor and Economic Growth, Public Service Commission; and Department of State Police. |
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| REPORT AND PAYMENT: |
Due annually by December 1. |
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| DISPOSITION: |
Michigan Transportation Fund and Truck Safety Fund. |
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| 2004-05 COLLECTIONS: |
$3,932,000 |
Last Updated January 2, 2007
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