HOUSE BILL No. 5223

September 27, 2005, Introduced by Reps. Kolb, Alma Smith, Hopgood, Polidori, Accavitti, Spade, Kathleen Law, Plakas, Gleason and Lipsey and referred to the Committee on Tax Policy.

 

     A bill to amend 1933 PA 167, entitled

 

"General sales tax act,"

 

(MCL 205.51 to 205.78) by adding section 4cc.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4cc. Beginning January 1, 2006, a person subject to the

 

tax under this act may exclude from the gross proceeds used for the

 

computation of the tax the difference in the sales price between an

 

alternative energy vehicle and a comparable motor vehicle powered

 

by motor fuel.  As used in this section, "alternative energy

 

vehicle" means that term as defined in section 2 of the Michigan

 

next energy authority act, 2002 PA 593, MCL 207.822.