Sec. 4m. A sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and work equipment primarily of a flanged wheel nature, accessories, attachments including parts and materials used for repair, lubricants, or fuel, used in rail operations is exempt from the tax under this act. This exemption does not include vehicles licensed and titled for use on public highways.
Mich. Comp. Laws § 205.54m
Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
Known as the General Sales Tax Act
The act spans §§ 205.51 to 205.78 (59 sections).
Add. 1993, Act 238, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.