MI
Michigan House Bill HB6257

Michigan 2023-2024 Regular Session

Michigan House Bill HB6257 Compare Versions

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11 HOUSE BILL NO. 6257 A bill to amend 1949 PA 300, entitled "Michigan vehicle code," by amending section 801 (MCL 257.801), as amended by 2023 PA 129. the people of the state of michigan enact:
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2121 HOUSE BILL NO. 6257
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2525 A bill to amend 1949 PA 300, entitled
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3131 the people of the state of michigan enact:
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(1) The secretary of state shall collect the following taxes at the time of registering a vehicle, which exempts the vehicle from all other state and local taxation, except the fees and taxes to be paid by certain carriers operating motor vehicles and trailers under the motor carrier act, 1933 PA 254, MCL 475.1 to 479.42; the taxes imposed by the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234; and except as otherwise 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 provided by this act: (a) For a motor vehicle, including a motor home, except as otherwise provided by law, and a pickup truck or van that weighs not more than 8,000 pounds, except as otherwise provided by law, according to the following schedule of empty weights: Empty weights Tax 0 to 3,000 pounds $ 29.00 3,001 to 3,500 pounds 32.00 3,501 to 4,000 pounds 37.00 4,001 to 4,500 pounds 43.00 4,501 to 5,000 pounds 47.00 5,001 to 5,500 pounds 52.00 5,501 to 6,000 pounds 57.00 6,001 to 6,500 pounds 62.00 6,501 to 7,000 pounds 67.00 7,001 to 7,500 pounds 71.00 7,501 to 8,000 pounds 77.00 8,001 to 8,500 pounds 81.00 8,501 to 9,000 pounds 86.00 9,001 to 9,500 pounds 91.00 9,501 to 10,000 pounds 95.00 over 10,000 pounds $ 0.90 per 100 pounds of empty weight On October 1, 1983 and October 1, 1984, the tax assessed under this subdivision must be annually revised for the registrations expiring on the appropriate October 1 or after that date by multiplying the tax assessed in the preceding fiscal year times the personal income of Michigan for the preceding calendar year divided 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 by the personal income of Michigan for the calendar year that preceded that calendar year. In performing the calculations under this subdivision, the secretary of state shall use the spring preliminary report of the United States Department of Commerce or its successor agency. A passenger motor vehicle that has been modified with a permanently installed wheelchair lift mechanism or with permanently installed hand controls and that is owned by an individual who uses a wheelchair or by an individual who transports a member of the individual's household who uses a wheelchair and for which registration plates are issued under section 803d must be assessed at the rate of 50% of the tax provided for in this subdivision. As used in this subdivision, "permanently installed hand controls" means a permanently installed device designed to replace the brake and gas pedals of a motor vehicle with hand controls. (b) For a trailer coach attached to a motor vehicle, the tax must be assessed as provided in subdivision (l). A trailer coach not under 1959 PA 243, MCL 125.1035 to 125.1043, and while located on land otherwise assessable as real property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, if the trailer coach is used as a place of habitation, and whether or not permanently affixed to the soil, is not exempt from real property taxes. (c) For a road tractor, modified agricultural vehicle, truck, or truck tractor owned by a farmer and used exclusively in connection with a farming operation, including a farmer hauling livestock or farm equipment for other farmers for remuneration in kind or in labor, but not for money, or used for the transportation of the farmer and the farmer's family, and not used for hire, 74 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 cents per 100 pounds of empty weight of the road tractor, truck, or truck tractor. If the road tractor, modified agricultural vehicle, truck, or truck tractor owned by a farmer is also used for a nonfarming operation, the farmer is subject to the highest registration tax applicable to the nonfarm use of the vehicle but is not subject to more than 1 tax rate under this act. (d) For a road tractor, truck, or truck tractor owned by a wood harvester and used exclusively in connection with the wood harvesting operations or a truck used exclusively to haul milk from the farm to the first point of delivery, 74 cents per 100 pounds of empty weight of the road tractor, truck, or truck tractor. A registration secured by payment of the tax prescribed in this subdivision continues in full force and effect until the regular expiration date of the registration. As used in this subdivision: (i) "Wood harvester" includes the person or persons hauling and transporting raw materials in the form produced at the harvest site or hauling and transporting wood harvesting equipment. Wood harvester does not include a person or persons whose primary activity is tree-trimming or landscaping. (ii) "Wood harvesting equipment" includes all of the following: (A) A vehicle that directly harvests logs or timber, including, but not limited to, a processor or a feller buncher. (B) A vehicle that directly processes harvested logs or timber, including, but not limited to, a slasher, delimber, processor, chipper, or saw table. (C) A vehicle that directly processes harvested logs or timber, including, but not limited to, a forwarder, grapple skidder, or cable skidder. (D) A vehicle that directly loads harvested logs or timber, 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 including, but not limited to, a knuckle-boom loader, front-end loader, or forklift. (E) A bulldozer or road grader being transported to a wood harvesting site specifically to build or maintain harvest site roads. (iii) "Wood harvesting operations" does not include the transportation of processed lumber, Christmas trees, or processed firewood for a profit-making venture. (e) For a hearse or ambulance used exclusively by a licensed funeral director in the general conduct of the licensee's funeral business, including a hearse or ambulance whose owner is engaged in the business of leasing or renting the hearse or ambulance to others, $1.17 per 100 pounds of the empty weight of the hearse or ambulance. (f) For a vehicle owned and operated by this state, a state institution, a municipality, a privately incorporated, nonprofit volunteer fire department, or a nonpublic, nonprofit college or university, $5.00 per plate. A registration plate issued under this subdivision expires on June 30 of the year in which new registration plates are reissued for all vehicles by the secretary of state. (g) For a bus including a station wagon, carryall, or similarly constructed vehicle owned and operated by a nonprofit parents' transportation corporation used for school purposes, parochial school or society, church Sunday school, or any other grammar school, or by a nonprofit youth organization or nonprofit rehabilitation facility; or a motor vehicle owned and operated by a senior citizen center, $10.00, if the bus, station wagon, carryall, or similarly constructed vehicle or motor vehicle is designated by 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 proper signs showing the organization operating the vehicle. (h) For a vehicle owned by a nonprofit organization and used to transport equipment for providing dialysis treatment to children at camp; for a vehicle owned by the Civil Air Patrol, as organized under 36 USC 40301 to 40307, $10.00 per plate, if the vehicle is designated by a proper sign that shows the Civil Air Patrol's name; for a vehicle owned and operated by a nonprofit veterans center; for a vehicle owned and operated by a nonprofit recycling center or a federally recognized nonprofit conservation organization; for a motor vehicle having a truck chassis and a locomotive or ship's body that is owned by a nonprofit veterans organization and used exclusively in parades and civic events; or for an emergency support vehicle used exclusively for emergencies and owned and operated by a federally recognized nonprofit charitable organization; or for a vehicle owned and operated by a nonprofit food pantry or nonprofit food bank, $10.00 per plate. (i) For each truck owned and operated free of charge by a bona fide ecclesiastical or charitable corporation, or Red Cross, Girl Scout, or Boy Scout organization, 65 cents per 100 pounds of the empty weight of the truck. (j) For each truck, weighing 8,000 pounds or less, and not used to tow a vehicle, for each privately owned truck used to tow a trailer for recreational purposes only and not involved in a profit-making venture, and for each vehicle designed and used to tow a mobile home or a trailer coach, except as provided in subdivision (b), $38.00 or an amount computed according to the following schedule of empty weights, whichever is greater: Empty weights Per 100 pounds 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 0 to 2,500 pounds $ 1.40 2,501 to 4,000 pounds 1.76 4,001 to 6,000 pounds 2.20 6,001 to 8,000 pounds 2.72 8,001 to 10,000 pounds 3.25 10,001 to 15,000 pounds 3.77 15,001 pounds and over 4.39 If the tax required under subdivision (p) for a vehicle of the same model year with the same list price as the vehicle for which registration is sought under this subdivision is more than the tax provided under the preceding provisions of this subdivision for an identical vehicle, the tax required under this subdivision is not less than the tax required under subdivision (p) for a vehicle of the same model year with the same list price. (k) For each truck weighing 8,000 pounds or less towing a trailer or any other combination of vehicles and for each truck weighing 8,001 pounds or more, road tractor, or truck tractor, except as provided in subdivision (j), according to the following schedule of elected gross weights: Elected gross weight Tax 0 to 24,000 pounds $ 590.00 24,001 to 26,000 pounds 670.00 26,001 to 28,000 pounds 670.00 28,001 to 32,000 pounds 779.00 32,001 to 36,000 pounds 893.00 36,001 to 42,000 pounds 1,049.00 42,001 to 48,000 pounds 1,206.00 48,001 to 54,000 pounds 1,362.00 54,001 to 60,000 pounds 1,522.00 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 60,001 to 66,000 pounds 1,678.00 66,001 to 72,000 pounds 1,835.00 72,001 to 80,000 pounds 1,992.00 80,001 to 90,000 pounds 2,152.00 90,001 to 100,000 pounds 2,403.00 100,001 to 115,000 pounds 2,668.00 115,001 to 130,000 pounds 2,938.00 130,001 to 145,000 pounds 3,204.00 145,001 to 160,000 pounds 3,473.00 over 160,000 pounds 3,741.00 For each commercial vehicle registered under this subdivision or section 801g, $15.00 must be deposited in the truck safety fund to be expended as provided in under section 25 of 1951 PA 51, MCL 247.675. If a truck tractor or road tractor without trailer is leased from an individual owner-operator, the lessee, whether an individual, firm, or corporation, shall pay to the owner-operator 60% of the tax prescribed in this subdivision for the truck tractor or road tractor at the rate of 1/12 for each month of the lease or arrangement in addition to the compensation the owner-operator is entitled to for the rental of the owner-operator's equipment. (l) For each pole trailer, semitrailer, trailer coach, or trailer, the tax must be assessed according to the following schedule of empty weights: Empty weights Tax 0 to 2,499 pounds $ 75.00 2,500 to 9,999 pounds 200.00 10,000 pounds and over 300.00 The registration plate issued under this subdivision expires 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 only when the secretary of state reissues a new registration plate for all trailers. Beginning October 1, 2005, if the secretary of state reissues a new registration plate for all trailers, a person who has once paid the tax as increased by 2003 PA 152 for a vehicle under this subdivision is not required to pay the tax for that vehicle a second time, but is required to pay only the cost of the reissued plate at the rate provided in section 804(2) for a standard plate. A registration plate issued under this subdivision is nontransferable. (m) For each commercial vehicle used for the transportation of passengers for hire except for a vehicle for which a payment is made under 1960 PA 2, MCL 257.971 to 257.972, according to the following schedule of empty weights: Empty weights Per 100 pounds 0 to 4,000 pounds $ 1.76 4,001 to 6,000 pounds 2.20 6,001 to 10,000 pounds 2.72 10,001 pounds and over 3.25 (n) For each motorcycle, as follows: (i) Until February 18, 2019 $ 23.00 (ii) Beginning February 19, 2019 $ 25.00 On October 1, 1983, and October 1, 1984, the tax assessed under this subdivision must be annually revised for the registrations expiring on the appropriate October 1 or after that date by multiplying the tax assessed in the preceding fiscal year times the personal income of Michigan this state for the preceding calendar year divided by the personal income of Michigan this state for the calendar year that preceded that calendar year. In 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 performing the calculations under this subdivision, the secretary of state shall use the spring preliminary report of the United States Department of Commerce or its successor agency. Beginning January 1, 1984, the registration tax for each motorcycle is increased by $3.00. The $3.00 increase is not part of the tax assessed under this subdivision for the purpose of the annual October 1 revisions but is in addition to the tax assessed as a result of the annual October 1 revisions. Beginning January 1, 1984 and ending February 18, 2019, $3.00 of each motorcycle fee must be placed in a motorcycle safety fund in the state treasury and must be used only for funding the motorcycle safety education program as provided for under sections 312b and 811a. Beginning February 19, 2019, $5.00 of each motorcycle fee must be placed in the motorcycle safety fund and must be used only for funding the motorcycle safety education program as provided for under sections 312b and 811a. (o) For each truck weighing 8,001 pounds or more, road tractor, or truck tractor used exclusively as a moving van or part of a moving van in transporting household furniture and household effects or the equipment or those engaged in conducting carnivals, at the rate of 80% of the schedule of elected gross weights in subdivision (k) as modified by the operation of that subdivision. (p) After September 30, 1983, each motor vehicle of the 1984 or a subsequent model year as shown on the application required under section 217 that has not been previously subject to the tax rates of this section and that is of the motor vehicle category otherwise subject to the tax schedule described in subdivision (a), and each low-speed vehicle according to the following schedule based upon on registration periods of 12 months: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 (i) Except as otherwise provided in this subdivision, according to the following schedule based on the vehicle's list price: List Price Tax $ 0 - $ 6,000.00 $ 36.00 More than $ 6,000.00 - $ 7,000.00 $ 40.00 More than $ 7,000.00 - $ 8,000.00 $ 46.00 More than $ 8,000.00 - $ 9,000.00 $ 52.00 More than $ 9,000.00 - $ 10,000.00 $ 58.00 More than $ 10,000.00 - $ 11,000.00 $ 64.00 More than $ 11,000.00 - $ 12,000.00 $ 70.00 More than $ 12,000.00 - $ 13,000.00 $ 76.00 More than $ 13,000.00 - $ 14,000.00 $ 82.00 More than $ 14,000.00 - $ 15,000.00 $ 88.00 More than $ 15,000.00 - $ 16,000.00 $ 94.00 More than $ 16,000.00 - $ 17,000.00 $ 100.00 More than $ 17,000.00 - $ 18,000.00 $ 106.00 More than $ 18,000.00 - $ 19,000.00 $ 112.00 More than $ 19,000.00 - $ 20,000.00 $ 118.00 More than $ 20,000.00 - $ 21,000.00 $ 124.00 More than $ 21,000.00 - $ 22,000.00 $ 130.00 More than $ 22,000.00 - $ 23,000.00 $ 136.00 More than $ 23,000.00 - $ 24,000.00 $ 142.00 More than $ 24,000.00 - $ 25,000.00 $ 148.00 More than $ 25,000.00 - $ 26,000.00 $ 154.00 More than $ 26,000.00 - $ 27,000.00 $ 160.00 More than $ 27,000.00 - $ 28,000.00 $ 166.00 More than $ 28,000.00 - $ 29,000.00 $ 172.00 More than $ 29,000.00 - $ 30,000.00 $ 178.00 More than $30,000.00, the tax of $178.00 is increased by $6.00 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 for each $1,000.00 increment or fraction of a $1,000.00 increment over $30,000.00. If a current tax increases or decreases as a result of 1998 PA 384, only a vehicle purchased or transferred after January 1, 1999 must be assessed the increased or decreased tax. (ii) For the second registration, 90% of the tax assessed under subparagraph (i). (iii) For the third registration, 90% of the tax assessed under subparagraph (ii). (iv) For the fourth and subsequent registrations, 90% of the tax assessed under subparagraph (iii). For a vehicle of the 1984 or a subsequent model year that has been previously registered by a person other than the person applying for registration or for a vehicle of the 1984 or a subsequent model year that has been previously registered in another state or country and is registered for the first time in this state, the tax under this subdivision is determined by subtracting the model year of the vehicle from the calendar year for which the registration is sought. If the result is zero or a negative figure, the first registration tax must be paid. If the result is 1, 2, or 3 or more, then, respectively, the second, third, or subsequent registration tax must be paid. A passenger motor vehicle that has been modified with a permanently installed wheelchair lift mechanism or with permanently installed hand controls and that is owned by an individual who uses a wheelchair or by an individual who transports a member of the individual's household who uses a wheelchair and for which registration plates are issued under section 803d must be assessed at the rate of 50% of the tax provided for in this subdivision. As used in this 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 subdivision, "permanently installed hand controls" means a permanently installed device designed to replace the brake and gas pedals of a motor vehicle with hand controls. (q) For a wrecker, $200.00. (r) When the secretary of state computes a tax under this act, a computation that does not result in a whole dollar figure must be rounded to the next lower whole dollar if the computation results in a figure ending in 50 cents or less and must be rounded to the next higher whole dollar if the computation results in a figure ending in 51 cents or more, unless specific taxes are specified, and the secretary of state may accept the manufacturer's shipping weight of the vehicle fully equipped for the use for which the registration application is made. If the weight is not correctly stated or is not satisfactory, the secretary of state shall determine the actual weight. Each application for registration of a vehicle under subdivisions (j) and (m) must have attached to the application a scale weight receipt of the vehicle fully equipped as of the time the application is made. The scale weight receipt is not necessary if there is presented with the application a registration receipt of the previous year that shows on its face the weight of the motor vehicle as registered with the secretary of state and that is accompanied by a statement of the applicant that there has not been a structural change in the motor vehicle that has increased the weight and that the previous registered weight is the true weight. (2) A manufacturer is not exempted under this act from paying ad valorem taxes on vehicles in stock or bond, except on the specified number of motor vehicles registered. A dealer is exempt from paying ad valorem taxes on vehicles in stock or bond. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 (3) Until October 1, 2027, the tax for a vehicle with an empty weight over 10,000 pounds imposed under subsection (1)(a) and the taxes imposed under subsection (1)(c), (d), (e), (f), (i), (j), (m), (o), and (p) are each increased as follows: (a) A regulatory fee of $2.25, which must be credited to the traffic law enforcement and safety fund created in section 819a and used to regulate highway safety. (b) A fee of $5.75, which must be credited to the transportation administration collection fund created in section 810b. (4) Except as otherwise provided in this subsection, if a tax required to be paid under this section is not received by the secretary of state on or before the expiration date of the registration plate, the secretary of state shall collect a late fee of $10.00 for each registration renewed after the expiration date. An application for a renewal of a registration using the regular mail and postmarked before the expiration date of that registration must not be assessed a late fee. The late fee collected under this subsection must be deposited into the general fund. The secretary of state shall waive the late fee collected under this subsection if all of the following are satisfied: (a) The registrant presents proof of storage insurance for the vehicle for which the late fee is assessed that is valid for the period of time between the expiration date of the most recent registration and the date of application for the renewal. (b) The registrant requests in person at a department branch office that the late fee be waived at the time of application for the renewal. (5) In addition to the registration taxes under this section, 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 the secretary of state shall collect taxes charged under section 801j and credit revenues to a regional transit authority created under the regional transit authority act, 2012 PA 387, MCL 124.541 to 124.558, minus necessary collection expenses as provided in section 9 of article IX of the state constitution of 1963. Necessary collection expenses incurred by the secretary of state under this subsection must be based upon an established cost allocation methodology. (6) This section does not apply to a historic vehicle. (7) Beginning January 1, 2017, the registration fee imposed under this section for a vehicle using 4 or more tires is increased as follows: (a) If the vehicle is a plug-in hybrid electric vehicle, the registration fee for that vehicle is increased by $30.00 for a vehicle with an empty weight of 8,000 pounds or less, and $100.00 for a vehicle with an empty weight of more than 8,000 pounds. As used in this subdivision and subsection (8)(a), "plug-in hybrid electric vehicle" means a vehicle that can use batteries to power an electric motor and use another fuel, such as gasoline or diesel fuel, to power an internal combustion engine or other propulsion source, and that may use electricity from the grid to run the vehicle some or all of the time. (b) If the vehicle is an electric vehicle, the registration fee for that vehicle is increased by $100.00 for a vehicle with an empty weight of 8,000 pounds or less, and $200.00 for a vehicle with an empty weight of more than 8,000 pounds. As used in this subdivision and subsection (8)(b), "electric vehicle" means a vehicle that is propelled solely by electrical energy and that is not capable of using gasoline, diesel fuel, or alternative fuel to 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 propel the vehicle. (8) Beginning January 1, 2017, if the tax on gasoline imposed under section 8 of the motor fuel tax act, 2000 PA 403, MCL 207.1008, is increased above 19 cents per gallon, the secretary of state shall increase the fees collected under subsection (7) as follows: (a) For a plug-in hybrid electric vehicle, $2.50 per each 1 cent above 19 cents per gallon. (b) For an electric vehicle, $5.00 per each 1 cent above 19 cents per gallon. (9) Beginning 90 days after the effective date of the amendatory act that added this subsection, in addition to the registration taxes provided for in this section, the secretary of state shall collect an additional $100.00 fee from each registrant. (10) (9) As used in this section: (a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151. (b) "Diesel fuel" means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002. (c) "Gasoline" means that term as defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003. (d) "Gross proceeds" means that term as defined in section 1 of the general sales tax act, 1933 PA 167, MCL 205.51, and includes the value of the motor vehicle used as part payment of the purchase price as that value is agreed to by the parties to the sale, as evidenced by the signed agreement executed under section 251. (e) "List price" means the manufacturer's suggested base list price as published by the secretary of state, or the manufacturer's suggested retail price as shown on the label required to be affixed 1 2 3 4 5 6 7 8 to the vehicle under 15 USC 1232, if the secretary of state has not at the time of the sale of the vehicle published a manufacturer's suggested retail price for that vehicle, or the purchase price of the vehicle if the manufacturer's suggested base list price is unavailable from the sources described in this subdivision. (f) "Purchase price" means the gross proceeds received by the seller in consideration of the sale of the motor vehicle being registered.
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4949 Sec. 801. (1) The secretary of state shall collect the following taxes at the time of registering a vehicle, which exempts the vehicle from all other state and local taxation, except the fees and taxes to be paid by certain carriers operating motor vehicles and trailers under the motor carrier act, 1933 PA 254, MCL 475.1 to 479.42; the taxes imposed by the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234; and except as otherwise
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111111 (a) For a motor vehicle, including a motor home, except as otherwise provided by law, and a pickup truck or van that weighs not more than 8,000 pounds, except as otherwise provided by law, according to the following schedule of empty weights:
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113113 Empty weights Tax
114114 0 to 3,000 pounds $ 29.00
115115 3,001 to 3,500 pounds 32.00
116116 3,501 to 4,000 pounds 37.00
117117 4,001 to 4,500 pounds 43.00
118118 4,501 to 5,000 pounds 47.00
119119 5,001 to 5,500 pounds 52.00
120120 5,501 to 6,000 pounds 57.00
121121 6,001 to 6,500 pounds 62.00
122122 6,501 to 7,000 pounds 67.00
123123 7,001 to 7,500 pounds 71.00
124124 7,501 to 8,000 pounds 77.00
125125 8,001 to 8,500 pounds 81.00
126126 8,501 to 9,000 pounds 86.00
127127 9,001 to 9,500 pounds 91.00
128128 9,501 to 10,000 pounds 95.00
129129 over 10,000 pounds $ 0.90 per 100 pounds of empty weight
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133133 Tax
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135135 0 to 3,000 pounds
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145145 3,501 to 4,000 pounds
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153153 4,501 to 5,000 pounds
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157157 5,001 to 5,500 pounds
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165165 6,001 to 6,500 pounds
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169169 6,501 to 7,000 pounds
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173173 7,001 to 7,500 pounds
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177177 7,501 to 8,000 pounds
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179179 77.00
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181181 8,001 to 8,500 pounds
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183183 81.00
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185185 8,501 to 9,000 pounds
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187187 86.00
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189189 9,001 to 9,500 pounds
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193193 9,501 to 10,000 pounds
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195195 95.00
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197197 over 10,000 pounds
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199199 $ 0.90 per 100 pounds of empty weight
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201201 On October 1, 1983 and October 1, 1984, the tax assessed under this subdivision must be annually revised for the registrations expiring on the appropriate October 1 or after that date by multiplying the tax assessed in the preceding fiscal year times the personal income of Michigan for the preceding calendar year divided
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261261 by the personal income of Michigan for the calendar year that preceded that calendar year. In performing the calculations under this subdivision, the secretary of state shall use the spring preliminary report of the United States Department of Commerce or its successor agency. A passenger motor vehicle that has been modified with a permanently installed wheelchair lift mechanism or with permanently installed hand controls and that is owned by an individual who uses a wheelchair or by an individual who transports a member of the individual's household who uses a wheelchair and for which registration plates are issued under section 803d must be assessed at the rate of 50% of the tax provided for in this subdivision. As used in this subdivision, "permanently installed hand controls" means a permanently installed device designed to replace the brake and gas pedals of a motor vehicle with hand controls.
262262
263263 (b) For a trailer coach attached to a motor vehicle, the tax must be assessed as provided in subdivision (l). A trailer coach not under 1959 PA 243, MCL 125.1035 to 125.1043, and while located on land otherwise assessable as real property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, if the trailer coach is used as a place of habitation, and whether or not permanently affixed to the soil, is not exempt from real property taxes.
264264
265265 (c) For a road tractor, modified agricultural vehicle, truck, or truck tractor owned by a farmer and used exclusively in connection with a farming operation, including a farmer hauling livestock or farm equipment for other farmers for remuneration in kind or in labor, but not for money, or used for the transportation of the farmer and the farmer's family, and not used for hire, 74
266266
267267 1
268268
269269 2
270270
271271 3
272272
273273 4
274274
275275 5
276276
277277 6
278278
279279 7
280280
281281 8
282282
283283 9
284284
285285 10
286286
287287 11
288288
289289 12
290290
291291 13
292292
293293 14
294294
295295 15
296296
297297 16
298298
299299 17
300300
301301 18
302302
303303 19
304304
305305 20
306306
307307 21
308308
309309 22
310310
311311 23
312312
313313 24
314314
315315 25
316316
317317 26
318318
319319 27
320320
321321 28
322322
323323 29
324324
325325 cents per 100 pounds of empty weight of the road tractor, truck, or truck tractor. If the road tractor, modified agricultural vehicle, truck, or truck tractor owned by a farmer is also used for a nonfarming operation, the farmer is subject to the highest registration tax applicable to the nonfarm use of the vehicle but is not subject to more than 1 tax rate under this act.
326326
327327 (d) For a road tractor, truck, or truck tractor owned by a wood harvester and used exclusively in connection with the wood harvesting operations or a truck used exclusively to haul milk from the farm to the first point of delivery, 74 cents per 100 pounds of empty weight of the road tractor, truck, or truck tractor. A registration secured by payment of the tax prescribed in this subdivision continues in full force and effect until the regular expiration date of the registration. As used in this subdivision:
328328
329329 (i) "Wood harvester" includes the person or persons hauling and transporting raw materials in the form produced at the harvest site or hauling and transporting wood harvesting equipment. Wood harvester does not include a person or persons whose primary activity is tree-trimming or landscaping.
330330
331331 (ii) "Wood harvesting equipment" includes all of the following:
332332
333333 (A) A vehicle that directly harvests logs or timber, including, but not limited to, a processor or a feller buncher.
334334
335335 (B) A vehicle that directly processes harvested logs or timber, including, but not limited to, a slasher, delimber, processor, chipper, or saw table.
336336
337337 (C) A vehicle that directly processes harvested logs or timber, including, but not limited to, a forwarder, grapple skidder, or cable skidder.
338338
339339 (D) A vehicle that directly loads harvested logs or timber,
340340
341341 1
342342
343343 2
344344
345345 3
346346
347347 4
348348
349349 5
350350
351351 6
352352
353353 7
354354
355355 8
356356
357357 9
358358
359359 10
360360
361361 11
362362
363363 12
364364
365365 13
366366
367367 14
368368
369369 15
370370
371371 16
372372
373373 17
374374
375375 18
376376
377377 19
378378
379379 20
380380
381381 21
382382
383383 22
384384
385385 23
386386
387387 24
388388
389389 25
390390
391391 26
392392
393393 27
394394
395395 28
396396
397397 29
398398
399399 including, but not limited to, a knuckle-boom loader, front-end loader, or forklift.
400400
401401 (E) A bulldozer or road grader being transported to a wood harvesting site specifically to build or maintain harvest site roads.
402402
403403 (iii) "Wood harvesting operations" does not include the transportation of processed lumber, Christmas trees, or processed firewood for a profit-making venture.
404404
405405 (e) For a hearse or ambulance used exclusively by a licensed funeral director in the general conduct of the licensee's funeral business, including a hearse or ambulance whose owner is engaged in the business of leasing or renting the hearse or ambulance to others, $1.17 per 100 pounds of the empty weight of the hearse or ambulance.
406406
407407 (f) For a vehicle owned and operated by this state, a state institution, a municipality, a privately incorporated, nonprofit volunteer fire department, or a nonpublic, nonprofit college or university, $5.00 per plate. A registration plate issued under this subdivision expires on June 30 of the year in which new registration plates are reissued for all vehicles by the secretary of state.
408408
409409 (g) For a bus including a station wagon, carryall, or similarly constructed vehicle owned and operated by a nonprofit parents' transportation corporation used for school purposes, parochial school or society, church Sunday school, or any other grammar school, or by a nonprofit youth organization or nonprofit rehabilitation facility; or a motor vehicle owned and operated by a senior citizen center, $10.00, if the bus, station wagon, carryall, or similarly constructed vehicle or motor vehicle is designated by
410410
411411 1
412412
413413 2
414414
415415 3
416416
417417 4
418418
419419 5
420420
421421 6
422422
423423 7
424424
425425 8
426426
427427 9
428428
429429 10
430430
431431 11
432432
433433 12
434434
435435 13
436436
437437 14
438438
439439 15
440440
441441 16
442442
443443 17
444444
445445 18
446446
447447 19
448448
449449 20
450450
451451 21
452452
453453 22
454454
455455 23
456456
457457 24
458458
459459 25
460460
461461 26
462462
463463 27
464464
465465 28
466466
467467 29
468468
469469 proper signs showing the organization operating the vehicle.
470470
471471 (h) For a vehicle owned by a nonprofit organization and used to transport equipment for providing dialysis treatment to children at camp; for a vehicle owned by the Civil Air Patrol, as organized under 36 USC 40301 to 40307, $10.00 per plate, if the vehicle is designated by a proper sign that shows the Civil Air Patrol's name; for a vehicle owned and operated by a nonprofit veterans center; for a vehicle owned and operated by a nonprofit recycling center or a federally recognized nonprofit conservation organization; for a motor vehicle having a truck chassis and a locomotive or ship's body that is owned by a nonprofit veterans organization and used exclusively in parades and civic events; or for an emergency support vehicle used exclusively for emergencies and owned and operated by a federally recognized nonprofit charitable organization; or for a vehicle owned and operated by a nonprofit food pantry or nonprofit food bank, $10.00 per plate.
472472
473473 (i) For each truck owned and operated free of charge by a bona fide ecclesiastical or charitable corporation, or Red Cross, Girl Scout, or Boy Scout organization, 65 cents per 100 pounds of the empty weight of the truck.
474474
475475 (j) For each truck, weighing 8,000 pounds or less, and not used to tow a vehicle, for each privately owned truck used to tow a trailer for recreational purposes only and not involved in a profit-making venture, and for each vehicle designed and used to tow a mobile home or a trailer coach, except as provided in subdivision (b), $38.00 or an amount computed according to the following schedule of empty weights, whichever is greater:
476476
477477 Empty weights Per 100 pounds
478478
479479 Empty weights
480480
481481 Per 100 pounds
482482
483483 1
484484
485485 2
486486
487487 3
488488
489489 4
490490
491491 5
492492
493493 6
494494
495495 7
496496
497497 8
498498
499499 9
500500
501501 10
502502
503503 11
504504
505505 12
506506
507507 13
508508
509509 14
510510
511511 15
512512
513513 16
514514
515515 17
516516
517517 18
518518
519519 19
520520
521521 20
522522
523523 21
524524
525525 22
526526
527527 23
528528
529529 24
530530
531531 25
532532
533533 26
534534
535535 27
536536
537537 28
538538
539539 29
540540
541541 0 to 2,500 pounds $ 1.40
542542 2,501 to 4,000 pounds 1.76
543543 4,001 to 6,000 pounds 2.20
544544 6,001 to 8,000 pounds 2.72
545545 8,001 to 10,000 pounds 3.25
546546 10,001 to 15,000 pounds 3.77
547547 15,001 pounds and over 4.39
548548
549549 0 to 2,500 pounds
550550
551551 $
552552
553553 1.40
554554
555555 2,501 to 4,000 pounds
556556
557557 1.76
558558
559559 4,001 to 6,000 pounds
560560
561561 2.20
562562
563563 6,001 to 8,000 pounds
564564
565565 2.72
566566
567567 8,001 to 10,000 pounds
568568
569569 3.25
570570
571571 10,001 to 15,000 pounds
572572
573573 3.77
574574
575575 15,001 pounds and over
576576
577577 4.39
578578
579579 If the tax required under subdivision (p) for a vehicle of the same model year with the same list price as the vehicle for which registration is sought under this subdivision is more than the tax provided under the preceding provisions of this subdivision for an identical vehicle, the tax required under this subdivision is not less than the tax required under subdivision (p) for a vehicle of the same model year with the same list price.
580580
581581 (k) For each truck weighing 8,000 pounds or less towing a trailer or any other combination of vehicles and for each truck weighing 8,001 pounds or more, road tractor, or truck tractor, except as provided in subdivision (j), according to the following schedule of elected gross weights:
582582
583583 Elected gross weight Tax
584584 0 to 24,000 pounds $ 590.00
585585 24,001 to 26,000 pounds 670.00
586586 26,001 to 28,000 pounds 670.00
587587 28,001 to 32,000 pounds 779.00
588588 32,001 to 36,000 pounds 893.00
589589 36,001 to 42,000 pounds 1,049.00
590590 42,001 to 48,000 pounds 1,206.00
591591 48,001 to 54,000 pounds 1,362.00
592592 54,001 to 60,000 pounds 1,522.00
593593
594594 Elected gross weight
595595
596596 Tax
597597
598598 0 to 24,000 pounds
599599
600600 $
601601
602602 590.00
603603
604604 24,001 to 26,000 pounds
605605
606606 670.00
607607
608608 26,001 to 28,000 pounds
609609
610610 670.00
611611
612612 28,001 to 32,000 pounds
613613
614614 779.00
615615
616616 32,001 to 36,000 pounds
617617
618618 893.00
619619
620620 36,001 to 42,000 pounds
621621
622622 1,049.00
623623
624624 42,001 to 48,000 pounds
625625
626626 1,206.00
627627
628628 48,001 to 54,000 pounds
629629
630630 1,362.00
631631
632632 54,001 to 60,000 pounds
633633
634634 1,522.00
635635
636636 1
637637
638638 2
639639
640640 3
641641
642642 4
643643
644644 5
645645
646646 6
647647
648648 7
649649
650650 8
651651
652652 9
653653
654654 10
655655
656656 11
657657
658658 12
659659
660660 13
661661
662662 14
663663
664664 15
665665
666666 16
667667
668668 17
669669
670670 18
671671
672672 19
673673
674674 20
675675
676676 21
677677
678678 22
679679
680680 23
681681
682682 24
683683
684684 25
685685
686686 26
687687
688688 27
689689
690690 28
691691
692692 29
693693
694694 60,001 to 66,000 pounds 1,678.00
695695 66,001 to 72,000 pounds 1,835.00
696696 72,001 to 80,000 pounds 1,992.00
697697 80,001 to 90,000 pounds 2,152.00
698698 90,001 to 100,000 pounds 2,403.00
699699 100,001 to 115,000 pounds 2,668.00
700700 115,001 to 130,000 pounds 2,938.00
701701 130,001 to 145,000 pounds 3,204.00
702702 145,001 to 160,000 pounds 3,473.00
703703 over 160,000 pounds 3,741.00
704704
705705 60,001 to 66,000 pounds
706706
707707 1,678.00
708708
709709 66,001 to 72,000 pounds
710710
711711 1,835.00
712712
713713 72,001 to 80,000 pounds
714714
715715 1,992.00
716716
717717 80,001 to 90,000 pounds
718718
719719 2,152.00
720720
721721 90,001 to 100,000 pounds
722722
723723 2,403.00
724724
725725 100,001 to 115,000 pounds
726726
727727 2,668.00
728728
729729 115,001 to 130,000 pounds
730730
731731 2,938.00
732732
733733 130,001 to 145,000 pounds
734734
735735 3,204.00
736736
737737 145,001 to 160,000 pounds
738738
739739 3,473.00
740740
741741 over 160,000 pounds
742742
743743 3,741.00
744744
745745 For each commercial vehicle registered under this subdivision or section 801g, $15.00 must be deposited in the truck safety fund to be expended as provided in under section 25 of 1951 PA 51, MCL 247.675.
746746
747747 If a truck tractor or road tractor without trailer is leased from an individual owner-operator, the lessee, whether an individual, firm, or corporation, shall pay to the owner-operator 60% of the tax prescribed in this subdivision for the truck tractor or road tractor at the rate of 1/12 for each month of the lease or arrangement in addition to the compensation the owner-operator is entitled to for the rental of the owner-operator's equipment.
748748
749749 (l) For each pole trailer, semitrailer, trailer coach, or trailer, the tax must be assessed according to the following schedule of empty weights:
750750
751751 Empty weights Tax
752752 0 to 2,499 pounds $ 75.00
753753 2,500 to 9,999 pounds 200.00
754754 10,000 pounds and over 300.00
755755
756756 Empty weights
757757
758758 Tax
759759
760760 0 to 2,499 pounds
761761
762762 $
763763
764764 75.00
765765
766766 2,500 to 9,999 pounds
767767
768768 200.00
769769
770770 10,000 pounds and over
771771
772772 300.00
773773
774774 The registration plate issued under this subdivision expires
775775
776776 1
777777
778778 2
779779
780780 3
781781
782782 4
783783
784784 5
785785
786786 6
787787
788788 7
789789
790790 8
791791
792792 9
793793
794794 10
795795
796796 11
797797
798798 12
799799
800800 13
801801
802802 14
803803
804804 15
805805
806806 16
807807
808808 17
809809
810810 18
811811
812812 19
813813
814814 20
815815
816816 21
817817
818818 22
819819
820820 23
821821
822822 24
823823
824824 25
825825
826826 26
827827
828828 27
829829
830830 28
831831
832832 29
833833
834834 only when the secretary of state reissues a new registration plate for all trailers. Beginning October 1, 2005, if the secretary of state reissues a new registration plate for all trailers, a person who has once paid the tax as increased by 2003 PA 152 for a vehicle under this subdivision is not required to pay the tax for that vehicle a second time, but is required to pay only the cost of the reissued plate at the rate provided in section 804(2) for a standard plate. A registration plate issued under this subdivision is nontransferable.
835835
836836 (m) For each commercial vehicle used for the transportation of passengers for hire except for a vehicle for which a payment is made under 1960 PA 2, MCL 257.971 to 257.972, according to the following schedule of empty weights:
837837
838838 Empty weights Per 100 pounds
839839 0 to 4,000 pounds $ 1.76
840840 4,001 to 6,000 pounds 2.20
841841 6,001 to 10,000 pounds 2.72
842842 10,001 pounds and over 3.25
843843
844844 Empty weights
845845
846846 Per 100 pounds
847847
848848 0 to 4,000 pounds
849849
850850 $
851851
852852 1.76
853853
854854 4,001 to 6,000 pounds
855855
856856 2.20
857857
858858 6,001 to 10,000 pounds
859859
860860 2.72
861861
862862 10,001 pounds and over
863863
864864 3.25
865865
866866 (n) For each motorcycle, as follows:
867867
868868 (i) Until February 18, 2019 $ 23.00
869869 (ii) Beginning February 19, 2019 $ 25.00
870870
871871 (i)
872872
873873 Until February 18, 2019
874874
875875 $
876876
877877 23.00
878878
879879 (ii)
880880
881881 Beginning February 19, 2019
882882
883883 $
884884
885885 25.00
886886
887887 On October 1, 1983, and October 1, 1984, the tax assessed under this subdivision must be annually revised for the registrations expiring on the appropriate October 1 or after that date by multiplying the tax assessed in the preceding fiscal year times the personal income of Michigan this state for the preceding calendar year divided by the personal income of Michigan this state for the calendar year that preceded that calendar year. In
888888
889889 1
890890
891891 2
892892
893893 3
894894
895895 4
896896
897897 5
898898
899899 6
900900
901901 7
902902
903903 8
904904
905905 9
906906
907907 10
908908
909909 11
910910
911911 12
912912
913913 13
914914
915915 14
916916
917917 15
918918
919919 16
920920
921921 17
922922
923923 18
924924
925925 19
926926
927927 20
928928
929929 21
930930
931931 22
932932
933933 23
934934
935935 24
936936
937937 25
938938
939939 26
940940
941941 27
942942
943943 28
944944
945945 29
946946
947947 performing the calculations under this subdivision, the secretary of state shall use the spring preliminary report of the United States Department of Commerce or its successor agency.
948948
949949 Beginning January 1, 1984, the registration tax for each motorcycle is increased by $3.00. The $3.00 increase is not part of the tax assessed under this subdivision for the purpose of the annual October 1 revisions but is in addition to the tax assessed as a result of the annual October 1 revisions. Beginning January 1, 1984 and ending February 18, 2019, $3.00 of each motorcycle fee must be placed in a motorcycle safety fund in the state treasury and must be used only for funding the motorcycle safety education program as provided for under sections 312b and 811a. Beginning February 19, 2019, $5.00 of each motorcycle fee must be placed in the motorcycle safety fund and must be used only for funding the motorcycle safety education program as provided for under sections 312b and 811a.
950950
951951 (o) For each truck weighing 8,001 pounds or more, road tractor, or truck tractor used exclusively as a moving van or part of a moving van in transporting household furniture and household effects or the equipment or those engaged in conducting carnivals, at the rate of 80% of the schedule of elected gross weights in subdivision (k) as modified by the operation of that subdivision.
952952
953953 (p) After September 30, 1983, each motor vehicle of the 1984 or a subsequent model year as shown on the application required under section 217 that has not been previously subject to the tax rates of this section and that is of the motor vehicle category otherwise subject to the tax schedule described in subdivision (a), and each low-speed vehicle according to the following schedule based upon on registration periods of 12 months:
954954
955955 1
956956
957957 2
958958
959959 3
960960
961961 4
962962
963963 5
964964
965965 6
966966
967967 7
968968
969969 8
970970
971971 9
972972
973973 10
974974
975975 11
976976
977977 12
978978
979979 13
980980
981981 14
982982
983983 15
984984
985985 16
986986
987987 17
988988
989989 18
990990
991991 19
992992
993993 20
994994
995995 21
996996
997997 22
998998
999999 23
10001000
10011001 24
10021002
10031003 25
10041004
10051005 26
10061006
10071007 27
10081008
10091009 28
10101010
10111011 29
10121012
10131013 (i) Except as otherwise provided in this subdivision, according to the following schedule based on the vehicle's list price:
10141014
10151015 List Price Tax
10161016 $ 0 - $ 6,000.00 $ 36.00
10171017 More than $ 6,000.00 - $ 7,000.00 $ 40.00
10181018 More than $ 7,000.00 - $ 8,000.00 $ 46.00
10191019 More than $ 8,000.00 - $ 9,000.00 $ 52.00
10201020 More than $ 9,000.00 - $ 10,000.00 $ 58.00
10211021 More than $ 10,000.00 - $ 11,000.00 $ 64.00
10221022 More than $ 11,000.00 - $ 12,000.00 $ 70.00
10231023 More than $ 12,000.00 - $ 13,000.00 $ 76.00
10241024 More than $ 13,000.00 - $ 14,000.00 $ 82.00
10251025 More than $ 14,000.00 - $ 15,000.00 $ 88.00
10261026 More than $ 15,000.00 - $ 16,000.00 $ 94.00
10271027 More than $ 16,000.00 - $ 17,000.00 $ 100.00
10281028 More than $ 17,000.00 - $ 18,000.00 $ 106.00
10291029 More than $ 18,000.00 - $ 19,000.00 $ 112.00
10301030 More than $ 19,000.00 - $ 20,000.00 $ 118.00
10311031 More than $ 20,000.00 - $ 21,000.00 $ 124.00
10321032 More than $ 21,000.00 - $ 22,000.00 $ 130.00
10331033 More than $ 22,000.00 - $ 23,000.00 $ 136.00
10341034 More than $ 23,000.00 - $ 24,000.00 $ 142.00
10351035 More than $ 24,000.00 - $ 25,000.00 $ 148.00
10361036 More than $ 25,000.00 - $ 26,000.00 $ 154.00
10371037 More than $ 26,000.00 - $ 27,000.00 $ 160.00
10381038 More than $ 27,000.00 - $ 28,000.00 $ 166.00
10391039 More than $ 28,000.00 - $ 29,000.00 $ 172.00
10401040 More than $ 29,000.00 - $ 30,000.00 $ 178.00
10411041
10421042 List Price
10431043
10441044 Tax
10451045
10461046 $ 0 - $ 6,000.00
10471047
10481048 $
10491049
10501050 36.00
10511051
10521052 More than $ 6,000.00 - $ 7,000.00
10531053
10541054 $
10551055
10561056 40.00
10571057
10581058 More than $ 7,000.00 - $ 8,000.00
10591059
10601060 $
10611061
10621062 46.00
10631063
10641064 More than $ 8,000.00 - $ 9,000.00
10651065
10661066 $
10671067
10681068 52.00
10691069
10701070 More than $ 9,000.00 - $ 10,000.00
10711071
10721072 $
10731073
10741074 58.00
10751075
10761076 More than $ 10,000.00 - $ 11,000.00
10771077
10781078 $
10791079
10801080 64.00
10811081
10821082 More than $ 11,000.00 - $ 12,000.00
10831083
10841084 $
10851085
10861086 70.00
10871087
10881088 More than $ 12,000.00 - $ 13,000.00
10891089
10901090 $
10911091
10921092 76.00
10931093
10941094 More than $ 13,000.00 - $ 14,000.00
10951095
10961096 $
10971097
10981098 82.00
10991099
11001100 More than $ 14,000.00 - $ 15,000.00
11011101
11021102 $
11031103
11041104 88.00
11051105
11061106 More than $ 15,000.00 - $ 16,000.00
11071107
11081108 $
11091109
11101110 94.00
11111111
11121112 More than $ 16,000.00 - $ 17,000.00
11131113
11141114 $
11151115
11161116 100.00
11171117
11181118 More than $ 17,000.00 - $ 18,000.00
11191119
11201120 $
11211121
11221122 106.00
11231123
11241124 More than $ 18,000.00 - $ 19,000.00
11251125
11261126 $
11271127
11281128 112.00
11291129
11301130 More than $ 19,000.00 - $ 20,000.00
11311131
11321132 $
11331133
11341134 118.00
11351135
11361136 More than $ 20,000.00 - $ 21,000.00
11371137
11381138 $
11391139
11401140 124.00
11411141
11421142 More than $ 21,000.00 - $ 22,000.00
11431143
11441144 $
11451145
11461146 130.00
11471147
11481148 More than $ 22,000.00 - $ 23,000.00
11491149
11501150 $
11511151
11521152 136.00
11531153
11541154 More than $ 23,000.00 - $ 24,000.00
11551155
11561156 $
11571157
11581158 142.00
11591159
11601160 More than $ 24,000.00 - $ 25,000.00
11611161
11621162 $
11631163
11641164 148.00
11651165
11661166 More than $ 25,000.00 - $ 26,000.00
11671167
11681168 $
11691169
11701170 154.00
11711171
11721172 More than $ 26,000.00 - $ 27,000.00
11731173
11741174 $
11751175
11761176 160.00
11771177
11781178 More than $ 27,000.00 - $ 28,000.00
11791179
11801180 $
11811181
11821182 166.00
11831183
11841184 More than $ 28,000.00 - $ 29,000.00
11851185
11861186 $
11871187
11881188 172.00
11891189
11901190 More than $ 29,000.00 - $ 30,000.00
11911191
11921192 $
11931193
11941194 178.00
11951195
11961196 More than $30,000.00, the tax of $178.00 is increased by $6.00
11971197
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12561256 for each $1,000.00 increment or fraction of a $1,000.00 increment over $30,000.00. If a current tax increases or decreases as a result of 1998 PA 384, only a vehicle purchased or transferred after January 1, 1999 must be assessed the increased or decreased tax.
12571257
12581258 (ii) For the second registration, 90% of the tax assessed under subparagraph (i).
12591259
12601260 (iii) For the third registration, 90% of the tax assessed under subparagraph (ii).
12611261
12621262 (iv) For the fourth and subsequent registrations, 90% of the tax assessed under subparagraph (iii).
12631263
12641264 For a vehicle of the 1984 or a subsequent model year that has been previously registered by a person other than the person applying for registration or for a vehicle of the 1984 or a subsequent model year that has been previously registered in another state or country and is registered for the first time in this state, the tax under this subdivision is determined by subtracting the model year of the vehicle from the calendar year for which the registration is sought. If the result is zero or a negative figure, the first registration tax must be paid. If the result is 1, 2, or 3 or more, then, respectively, the second, third, or subsequent registration tax must be paid. A passenger motor vehicle that has been modified with a permanently installed wheelchair lift mechanism or with permanently installed hand controls and that is owned by an individual who uses a wheelchair or by an individual who transports a member of the individual's household who uses a wheelchair and for which registration plates are issued under section 803d must be assessed at the rate of 50% of the tax provided for in this subdivision. As used in this
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13241324 subdivision, "permanently installed hand controls" means a permanently installed device designed to replace the brake and gas pedals of a motor vehicle with hand controls.
13251325
13261326 (q) For a wrecker, $200.00.
13271327
13281328 (r) When the secretary of state computes a tax under this act, a computation that does not result in a whole dollar figure must be rounded to the next lower whole dollar if the computation results in a figure ending in 50 cents or less and must be rounded to the next higher whole dollar if the computation results in a figure ending in 51 cents or more, unless specific taxes are specified, and the secretary of state may accept the manufacturer's shipping weight of the vehicle fully equipped for the use for which the registration application is made. If the weight is not correctly stated or is not satisfactory, the secretary of state shall determine the actual weight. Each application for registration of a vehicle under subdivisions (j) and (m) must have attached to the application a scale weight receipt of the vehicle fully equipped as of the time the application is made. The scale weight receipt is not necessary if there is presented with the application a registration receipt of the previous year that shows on its face the weight of the motor vehicle as registered with the secretary of state and that is accompanied by a statement of the applicant that there has not been a structural change in the motor vehicle that has increased the weight and that the previous registered weight is the true weight.
13291329
13301330 (2) A manufacturer is not exempted under this act from paying ad valorem taxes on vehicles in stock or bond, except on the specified number of motor vehicles registered. A dealer is exempt from paying ad valorem taxes on vehicles in stock or bond.
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13901390 (3) Until October 1, 2027, the tax for a vehicle with an empty weight over 10,000 pounds imposed under subsection (1)(a) and the taxes imposed under subsection (1)(c), (d), (e), (f), (i), (j), (m), (o), and (p) are each increased as follows:
13911391
13921392 (a) A regulatory fee of $2.25, which must be credited to the traffic law enforcement and safety fund created in section 819a and used to regulate highway safety.
13931393
13941394 (b) A fee of $5.75, which must be credited to the transportation administration collection fund created in section 810b.
13951395
13961396 (4) Except as otherwise provided in this subsection, if a tax required to be paid under this section is not received by the secretary of state on or before the expiration date of the registration plate, the secretary of state shall collect a late fee of $10.00 for each registration renewed after the expiration date. An application for a renewal of a registration using the regular mail and postmarked before the expiration date of that registration must not be assessed a late fee. The late fee collected under this subsection must be deposited into the general fund. The secretary of state shall waive the late fee collected under this subsection if all of the following are satisfied:
13971397
13981398 (a) The registrant presents proof of storage insurance for the vehicle for which the late fee is assessed that is valid for the period of time between the expiration date of the most recent registration and the date of application for the renewal.
13991399
14001400 (b) The registrant requests in person at a department branch office that the late fee be waived at the time of application for the renewal.
14011401
14021402 (5) In addition to the registration taxes under this section,
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14621462 the secretary of state shall collect taxes charged under section 801j and credit revenues to a regional transit authority created under the regional transit authority act, 2012 PA 387, MCL 124.541 to 124.558, minus necessary collection expenses as provided in section 9 of article IX of the state constitution of 1963. Necessary collection expenses incurred by the secretary of state under this subsection must be based upon an established cost allocation methodology.
14631463
14641464 (6) This section does not apply to a historic vehicle.
14651465
14661466 (7) Beginning January 1, 2017, the registration fee imposed under this section for a vehicle using 4 or more tires is increased as follows:
14671467
14681468 (a) If the vehicle is a plug-in hybrid electric vehicle, the registration fee for that vehicle is increased by $30.00 for a vehicle with an empty weight of 8,000 pounds or less, and $100.00 for a vehicle with an empty weight of more than 8,000 pounds. As used in this subdivision and subsection (8)(a), "plug-in hybrid electric vehicle" means a vehicle that can use batteries to power an electric motor and use another fuel, such as gasoline or diesel fuel, to power an internal combustion engine or other propulsion source, and that may use electricity from the grid to run the vehicle some or all of the time.
14691469
14701470 (b) If the vehicle is an electric vehicle, the registration fee for that vehicle is increased by $100.00 for a vehicle with an empty weight of 8,000 pounds or less, and $200.00 for a vehicle with an empty weight of more than 8,000 pounds. As used in this subdivision and subsection (8)(b), "electric vehicle" means a vehicle that is propelled solely by electrical energy and that is not capable of using gasoline, diesel fuel, or alternative fuel to
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15301530 propel the vehicle.
15311531
15321532 (8) Beginning January 1, 2017, if the tax on gasoline imposed under section 8 of the motor fuel tax act, 2000 PA 403, MCL 207.1008, is increased above 19 cents per gallon, the secretary of state shall increase the fees collected under subsection (7) as follows:
15331533
15341534 (a) For a plug-in hybrid electric vehicle, $2.50 per each 1 cent above 19 cents per gallon.
15351535
15361536 (b) For an electric vehicle, $5.00 per each 1 cent above 19 cents per gallon.
15371537
15381538 (9) Beginning 90 days after the effective date of the amendatory act that added this subsection, in addition to the registration taxes provided for in this section, the secretary of state shall collect an additional $100.00 fee from each registrant.
15391539
15401540 (10) (9) As used in this section:
15411541
15421542 (a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
15431543
15441544 (b) "Diesel fuel" means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002.
15451545
15461546 (c) "Gasoline" means that term as defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003.
15471547
15481548 (d) "Gross proceeds" means that term as defined in section 1 of the general sales tax act, 1933 PA 167, MCL 205.51, and includes the value of the motor vehicle used as part payment of the purchase price as that value is agreed to by the parties to the sale, as evidenced by the signed agreement executed under section 251.
15491549
15501550 (e) "List price" means the manufacturer's suggested base list price as published by the secretary of state, or the manufacturer's suggested retail price as shown on the label required to be affixed
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15681568 to the vehicle under 15 USC 1232, if the secretary of state has not at the time of the sale of the vehicle published a manufacturer's suggested retail price for that vehicle, or the purchase price of the vehicle if the manufacturer's suggested base list price is unavailable from the sources described in this subdivision.
15691569
15701570 (f) "Purchase price" means the gross proceeds received by the seller in consideration of the sale of the motor vehicle being registered.