Streamline sales and use tax: exemptions; sale of eligible fuel; exempt. Amends secs. 3 & 5 of 2004 PA 175 (MCL 205.173 & 205.175).

This bill amends Michigan's Streamlined Sales and Use Tax Revenue Equalization Act to establish a specific tax on interstate motor carriers for using or consuming motor fuel and alternative fuel in qualified commercial vehicles within the state. The tax is calculated as 6% of the average retail price of the fuel and is collected under the International Fuel Tax Agreement, with provisions for a credit on fuel purchased before October 1, 2025. The legislation defines key terms such as alternative fuel, interstate motor carrier, and qualified commercial motor vehicle to ensure clarity in application. It also includes a conditional clause stating that the bill will not take effect unless three related companion bills are enacted into law.