Mich. Admin. Code R 205.142 — Exemption for Diesel Fuel Used in Certain Vehicles Operated for

Hire.
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.