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HB4119 • 2026

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Steve Frisbie (District 44), Mark Tisdel (District 55), Joseph Fox (District 101), Mike Mueller (District 72), Jaime Greene (District 65), Alicia St. Germaine (District 62), Joseph Aragona (District 60), Tim Kelly (District 93), Douglas Wozniak (District 59), David Martin (District 68), Jay DeBoyer (District 63), Joey Andrews (District 38), Samantha Steckloff (District 19), Ron Robinson (District 58), Bill Schuette (District 95), Jason Woolford (District 50), Joseph Pavlov (District 64), Gina Johnsen (District 78), Pat Outman (District 91)
Last action
2026-06-18
Official status
referred to Committee on Rules
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on which types of aircraft and aviation equipment are exempt, nor does it specify the exact impact on state revenue.

Exempting Aircraft and Aviation Equipment from Sales Tax

This law proposes to exempt certain aircraft and aviation equipment purchases from sales tax.

What This Bill Does

  • Proposes to remove sales tax for buying specific types of aircraft.
  • Proposes to remove sales tax for purchasing aviation equipment that goes with these aircraft.

Terms To Know

Sales tax
A tax added to the price of goods and services when you buy them.
Exemption
An exception that allows people or businesses not to pay a certain tax on specific items.

Limits and Unknowns

  • The bill does not specify which types of aircraft and aviation equipment are exempt.
  • It is unclear how this change will affect state revenue.

Bill History

  1. 2026-06-18 HJ 49 Pg. 0

    referred to Committee on Rules

  2. 2025-11-04 HJ 106 Pg. 1763

    read a second time

  3. 2025-11-04 HJ 106 Pg. 1763

    placed on third reading

  4. 2025-05-06 HJ 43 Pg. 465

    reported with recommendation without amendment

  5. 2025-05-06 HJ 43 Pg. 465

    referred to second reading

  6. 2025-02-26 HJ 21 Pg. 169

    bill electronically reproduced 02/25/2025

  7. 2025-02-25 HJ 20 Pg. 151

    introduced by Representative Rep. Steve Frisbie

  8. 2025-02-25 HJ 20 Pg. 151

    read a first time

  9. 2025-02-25 HJ 20 Pg. 151

    referred to Committee on Finance

Official Summary Text

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).