Michigan § 205.94x Tax exemption; resident tribal member.

Michigan Statutes

§ 205.94x — Tax exemption; resident tribal member.

Michigan § 205.94x

Ch. 205TAXATION

Act 94 of 1937USE TAX ACT (205.91-205.111)

This text of Michigan § 205.94x (Tax exemption; resident tribal member.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.94x (2026).

Text

USE TAX ACT (EXCERPT) Act 94 of 1937 205.94x Tax exemption; resident tribal member. Sec. 4x.

(1)The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for resale, to a resident tribal member if the motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle is for personal use and is principally garaged, berthed, or stored within that resident tribal member's tribe agreement area.

(2)The tax under this act does not apply to the sale of a mobile home, not for resale, to a resident tribal member if the mobile home is to be used as that resident tribal member's principal residence and the mobile home is located within that resident tribal member's tribe agreement area.

(3)As used in this section,

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USE TAX ACT (EXCERPT) Act 94 of 1937 205.94x Tax exemption; resident tribal member. Sec. 4x. (1) The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for resale, to a resident tribal member if the motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle is for personal use and is principally garaged, berthed, or stored within that resident tribal member's tribe agreement area. (2) The tax under this act does not apply to the sale of a mobile home, not for resale, to a resident tribal member if the mobile home is to be used as that resident tribal member's principal residence and the mobile home is located within that resident tribal member's tribe agreement area. (3) As used in this section, "resident tribal member" means an individual who meets all of the following criteria: (a) Is an enrolled member of a federally recognized tribe. (b) The individual's tribe has an agreement with this state pursuant to section 30c of 1941 PA 122, MCL 205.30c, that is in full force and effect. (c) The individual's principal place of residence is located within the agreement area as designated in the agreement under subdivision (b).