['Fleet Taxes']
['Fleet taxes']
03/12/2025
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Sales & use taxes
A sales tax is levied by the State of Michigan on gross receipts from retail sales or transactions in the ordinary course of business in the state. The tax also applies to diesel fuel, except if it is used in passenger vehicles with 10 or more person capacity operated for-hire in the state.
A tax is imposed on the privilege of using, storing or consuming tangible personal property in the State of Michigan based on the price of the property so used. Owners of motor vehicles purchased from Michigan dealers on which no sales tax was paid are subject to the use tax, if the vehicle is at some time required to be registered in Michigan.
Property already subject to a state or local sales tax equal to or more than that required by the State of Michigan is exempt from the Michigan use tax. If the tax paid to the other jurisdiction is less than that due in Michigan, the difference must be paid to Michigan.
Michigan provides a sales and use tax exemption to interstate (fleet) motor carriers for rolling stock and parts affixed to rolling stock that are purchased, rented, or leased by an interstate (fleet) motor carrier and used in interstate commerce. Carriers who qualify for the exemption may claim exemption from sales or use tax by providing the seller or lessor with the prescribed Michigan Sales and Use Tax Certificate of Exemption (Form 3372).
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['Fleet Taxes']
['Fleet taxes']
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Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.