MI SB0943

Establishes a sales tax holiday from August 29-September 1, 2014 for clothing items priced under $100, school supplies priced under $20, personal computers priced under $1,000, and personal computer accessories priced under $750 when purchased at physical locations in Michigan.

Creates a Memorial Day weekend sales tax holiday (May 30-June 1, 2014) for Pure Michigan tourism products including camping supplies, fishing supplies, nonmotorized watercraft and accessories (each under $100-$750 depending on item), and off-road vehicles (under $750).

Establishes a November 7-9, 2014 hunting-related sales tax holiday exempting ammunition (under $50), firearms and bows/crossbows (under $750), arrows and bolts (under $50), and hunting supplies (under $100) from sales tax.

Excludes certain items from all exemptions including clothing accessories, protective or sport equipment, items for business use, and furniture.

Provides detailed definitions for each product category including specific examples of covered items and exclusions for recreational-use devices.