MI HB5666

Increases the sales tax exemption threshold for fundraising sales by schools, churches, hospitals, parent cooperative preschools, and tax-exempt nonprofit organizations from $5,000 to $25,000 in aggregate annual retail sales.

Clarifies that clubs, associations, auxiliaries, and other organizations affiliated with eligible tax-exempt entities are not considered separate persons for purposes of the exemption.

Defines "school" as each individual elementary, middle, junior, or high school site within a local school district representing a district attendance area established by the school board.