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MI HB5441
Bill
Status
3/9/2016
Primary Sponsor
Robert Kosowski
Click for details
AI Summary
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Establishes a sales tax exemption on the third Saturday of August each year (12:01 a.m. to 11:59 p.m.) for eligible back-to-school items.
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Exempts clothing with a sales price of $75.00 or less per individual item during the tax holiday period.
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Exempts school supplies with a sales price of $15.00 or less per individual item during the tax holiday period, including pens, pencils, notebooks, calculators, and similar items.
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Excludes from the exemption: clothing accessories and equipment (watches, jewelry, umbrellas), protective and sport equipment (skis, skates, rollerblades), items sold for business use, and furniture.
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Defines "clothing" as any article of wearing apparel including footwear intended to be worn on or about the human body.
Legislative Description
Use tax; exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Use tax: exemptions
Last Action
Bill Electronically Reproduced 03/09/2016
3/10/2016