In conclusion, while Michigan truckers pay significant taxes, they do not pay their fair share nationally, and they pay an even smaller share of the costs they impose here in Michigan. Michigan truck taxes dedicated to roads are also some of the lowest in the country. While it is also true that truckers using the Michigan roads pay additional sales/use taxes that do not go to the roads, Michigan automobile drivers pay similar sales taxes. The bottom line is that while Michigan’s extra heavy trucks are not the culprit they are often perceived to be, trucks do not pay their fair share of taxes. The tax level on Michigan trucks should be addressed in any future road funding package, although any taxes that are raised should go to a high priority network of roads that are the most important ones for commercial users.