MI HB5738

Creates an annual sales tax holiday from August 1-31 each year for qualifying back-to-school items in Michigan.

Exempts clothing items priced at $75 or less per individual item from sales tax during the holiday period.

Exempts school supplies priced at $15 or less per individual item from sales tax during the holiday period, including pens, pencils, notebooks, folders, calculators, and similar items.

Exempts personal computers priced at $750 or less (after manufacturer's rebates) and personal computer accessories priced at $750 or less from sales tax during the holiday period for noncommercial home or personal use.

Excludes clothing accessories, protective/sport/recreational equipment, business-use items, and furniture from the sales tax exemption.