Rolling Stock Exemption Not Available to Subsequent Additions
In MLT, Inc. v. Department of Treasury, Michigan Tax Tribunal, No. 410946, July 26, 2012, an interstate motor carrier was subject to Michigan use tax on parts it had purchased because the exemption only applies to parts affixed to a qualified truck or trailer at the time of purchase. If a taxpayer acquires a part that is presumptively taxable, the part does not become exempt because the taxpayer subsequently affixes it to a truck or trailer. Furthermore, the use tax exemption for aircraft parts states that parts that are "affixed to or to be affixed to an aircraft ..." are exempt. The absence of similar language in the rolling stock exemption indicates that the statute cannot be interpreted in the same manner to allow parts later affixed to a truck or trailer to be exempt.