Michigan
has become the latest state to pass
legislation protecting truckers from shipping
contracts that require the motor carrier to shoulder
all responsibility for accidents even though they
may not be at fault.
Senate bill 873, sponsored by James
Marleau (R), Lake Orion, passed in the Senate in
September and the House of Representatives on
December 6, 2012. Governor Snyder signed the bill
into law as Public Act 480.
Review Public Act 480.
Michigan Trucking Association
sought passage of this legislation to ban shipping
contracts that force carriers to assume all
liability for accidents regardless of whether the
carriers are at fault.
MTA would like to acknowledge and
thank the McKinley Group, James Burg Company and
Great West Casualty Company for their testimony
before the Senate Transportation Committee and
support for the passage of this important
legislation.
For more information please contact
Executive Director
Walter
Heinritzi.
The Michigan Senate
passed House Bills 5444 and 5445 which
amend the General Sales Tax Act and Use Tax Act,
respectively, to clarify that after-market purchases
of parts by for-hire interstate trucking companies
are exempt from sales/use taxes.
In 1999, the
Michigan Legislature enacted two laws granting full
sales and use tax exemptions on rolling stock to
interstate motor carriers. Rolling stock is defined
as "a qualified truck, a trailer designed to be
drawn behind a qualified truck, , and parts affixed
to either a qualified truck or trailer to be drawn
behind a qualified truck."
The 1999 statutes
did not defined "parts" and the Michigan Department
of Treasury had issued an Internal Policy Directive
instructing its auditors to tax accessories mounted
to a truck or trailer that were not original to the
equipment that was purchased.
Michigan Trucking
Association believed that there are numerous
accessories that are installed after-market and
physically mounted that should be exempt from sales
and use tax. Examples are: auxiliary power units,
power inputers, communication devices, trailer
rollers mounted to the floor of a trailer, trailer
belly fairing, and, but not limited to, hydraulic
lift kits that lower the hitch eliminating the need
to raise or lower trailer dolly legs.
MTA sought to change
the statute defining parts to include those original
to the equipment and all those attached after the
original equipment manufacturer. Following a nearly
two-year effort, Governor Snyder signed the bills
into law. The sales and use tax exemptions are now
Public Acts
467 and
429 respectively.
For more information please contact
Executive Director
Walter
Heinritzi.
