| Changes in Michigan Tax Laws, 1997 Through August 2005 |
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Transportation Taxes
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Gasoline Tax
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| 1997 |
PA 79: |
Earmarks 3 cents of the four cent gas tax increase provided for in PA 83 to the Michigan Transportation Fund, and one cent for the repair of state bridges.
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PA 83: |
Increases rate of gasoline tax from 15 cents to 19 cents per gallon on August 1, 1997.
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| 1998 |
PA 29: |
Provides exemption for gas and diesel fuel tax for parochial schools replacing procedure requiring filing for motor fuel tax exemption.
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| 2006 |
PA 268: |
Reduces rate for gasoline that contains at least 70% ethanol to 12 cents per gallon.
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Diesel Fuel Tax
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| 2002 |
PA 668: |
Eliminates the two-tiered system for collecting the diesel-fuel tax but retain the 15-cent per gallon tax.
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| 2006 |
PA 268: |
Reduces rate for gasoline that contains at least 70% ethanol to 12 cents per gallon.
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Motor Carrier Fuel Tax
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| 2002 |
PA 667: |
Requires that a motor carrier licensed under the act pay a 15 cents per gallon road tax calculated on the amount of motor fuel consumed in qualified commercial motor vehicles on public roads or highways.
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| 2006 |
PA 268: |
Reduces rate for gasoline that contains at least 70% ethanol to 12 cents per gallon.
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Snowmobile Registration Tax
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PA 297: |
Increases snowmobile registration fee from $15 to $22 and allocates fee increase to trail enforcement grants to counties and other local groups.
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| 2003 |
PA 230: |
Changes the distribution of the snowmobile registration revenue to delete the requirement that a specific amount be allocated to local governments and organizations.
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| 2006 |
Prop. 2006-01: |
Creates, within Section 40 of Article 9 of the state Constitution, the Snowmobile Account within the Michigan Conservation and Recreation Legacy Fund to receive snowmobile registration revenue.
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| 2004 |
PA 587: |
Creates, within statute, the Michigan Conservation and Recreation Legacy Fund and various restricted accounts created by Proposal 2006-01. Transfers the balance of the Snowmobile Registration Fee Fund to the Snowmobile Account. Dedicates revenue to the Account that previously was deposited in the Fund. Prescribes the allowable uses of the Account, which are the same as those of the Fund.revenue.
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Watercraft Registration Tax
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| 2006 |
Prop. 2006-01: |
Creates, within Section 40 of Article 9 of the state Constitution, the Waterways Account within the Michigan Conservation and Recreation Legacy Fund to receive watercraft registration revenue.
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| 2004 |
PA 587: |
Creates, within statute, the Michigan Conservation and Recreation Legacy Fund and various restricted accounts created by Proposal 2006-01. Transfers the balance of the Snowmobile Registration Fee Fund to the Snowmobile Account. Dedicates revenue to the Account that previously was deposited in the Fund. Prescribes the allowable uses of the Account, which are the same as those of the Fund.revenue.
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Motor Vehicle Registration Tax
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| 1997 |
PA 80: |
Increased certain truck registration fees.
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| 1998 |
PA 247: |
Reduces the fee charged to over-size vehicles not exceeding maximum weight or load from $50 to $15 for a single trip and $100 to $30 for multiple trips or on an annual basis. Specifies that fees may only be increased annually and by not more than the change in the consumer price index.
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PA 384: |
Provides that a dealer may not charge a purchaser of a vehicle more than the dealer was charged by the Secretary of State for a temporary plate or marker; specifies that a dealer license entitles a dealer to conduct at another business in the state the wholesale buying, selling, or dealing in vehicles; revises the registration fee for vehicles with a list price of more than $30,000; and establishes a multiple-year license and fee for vehicle dealers as well as used vehicle parts dealers, automotive recyclers, and foreign salvage vehicle dealers.
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| 1999 |
PA 183: |
Provides for special vehicle registration plates for certain military veterans at an additional service fee of $5.
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| 2002 |
PA 490: |
Changes amount charged to manufacturers, dealers, and transporters of vehicles to $10 per plate from the former charges of $30 for the first two plates, $15 for the third plate and $8 for each additional plate.
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| 2008 |
PA 25 and 26: |
Exempts from the tax, fuel sold solely for the purpose of reformulating leaded racing fuel.
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