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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 exclusively within Michigan. $100 per vehicle for all other motor carriers operating exclusively within Michigan. |
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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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| 2006-07 COLLECTIONS: |
$403,000
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Federal Uniform Carrier Registration Agreement
Under the provisions of the 2005 reauthorization of the Federal surface transportation program, Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), the Single State Registration System (SSRS) for interstate, for-hire motor carriers expired on January 1, 2007. Effective January 1, 2007, the SSRS program was replaced with the Uniform Carrier Registration (UCR) Agreement, a program administered by the U.S. Department of Transportation. The SSRS fees are still collected from those motor carriers in Michigan that operate exclusively within Michigan. Establishment of the UCR Agreement substantially reduced the number of Michigan-based motor carriers subject to the SSRS tax.
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Last Updated August 11, 2008
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