HB 5428 Summary

• Creates a back-to-school sales tax holiday September 2-5, 2016 for clothing (max $100 per item), school supplies (max $20 per item), personal computers (max $1,000), and computer accessories (max $750), excluding clothing accessories, protective equipment, business items, and furniture.

• Establishes a Pure Michigan tourism sales tax holiday June 3-5, 2016 exempting camping supplies, fishing supplies, nonmotorized watercraft and accessories, and off-road vehicles, each with maximum per-item prices ranging from $100 to $750.

• Creates a hunting-related sales tax holiday November 4-6, 2016 exempting ammunition (max $50), firearms and bows/crossbows (max $750), arrows and bolts (max $50), and hunting supplies (max $100 per item).

• Provides detailed definitions for each product category, including specific examples such as tents and sleeping bags for camping, fishing poles and lures for fishing, and decoys and tree stands for hunting.