The bill amends the Motor Fuel Tax Act to include provisions for the taxation of electric fuel used in motor vehicles on public roads in Michigan. It introduces new definitions for "electric fuel," "electric fuel commercial user," and "qualified commercial motor vehicle," and establishes a tax that electric fuel commercial users must pay based on the amount of electric fuel consumed. The tax is calculated by multiplying the electric fuel rate by the miles driven by qualified commercial vehicles that consume electric fuel. This tax is to be paid in the same manner as motor carrier taxes and is intended to replace any other taxes on electric fuel usage by the state or its subdivisions.

Additionally, the bill outlines the licensing requirements for electric fuel commercial users, mandating that they must obtain a license from the department by submitting an application and paying a fee of $50. The bill also clarifies that existing license holders in certain categories are considered licensed under the new act without needing to reapply. The legislation aims to regulate the sale and use of electric fuel alongside traditional motor fuels, ensuring compliance and proper tax collection for the state.

Statutes affected:
House Introduced Bill: 207.1053