Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).
Key claim: HB4119 proposes to exempt the purchase of certain aircraft and aviation equipment from Michigan sales tax by amending section 4x of the General Sales Tax Act.
Abstract
(HB4119 · 103rd Legislature) Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x). Latest action (2026-06-18): Referred To Committee On Rules
Why this matters
Sales tax exemptions are a common form of targeted business incentive, reducing costs for specific industries while narrowing the state’s tax base. Exempting aircraft and aviation equipment purchases would benefit aviation-sector buyers (private owners, charter operators, and aviation businesses) and could influence where aircraft are registered and serviced, while reducing General Fund and School Aid Fund revenue tied to the sales tax. The change is neutral on its face but shifts the balance between broad-based taxation and industry-specific relief.