R 205.142
R 205.142 Exemption for Diesel Fuel Used in Certain Vehicles Operated for Hire.
Cite as Mich. Admin. Code R 205.142
Rule 92. Sales or use tax does not apply on retail sales or purchases of diesel fuel for
use in passenger vehicles of a capacity of 10 or more operated for hire under a certificate
of authority issued by the state transportation department. As used in this rule, “diesel
fuel” means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403,
MCL 207.1002.