MI HB5880

Adds exemption from use tax for sales of incontinence products (adult diapers, waterproof pants, protective underwear, incontinence pads) and feminine hygiene products (tampons, sanitary napkins, and similar items).

Defines "feminine hygiene products" as tampons, sanitary napkins, and other similar tangible personal property.

Defines "incontinence products" as adult diapers, waterproof pants, protective underwear, incontinence pads, and other similar tangible personal property.

Exemptions apply only when property or services are used for stated exempt purposes, with exemption limited to the percentage of exempt use versus total use as determined by a formula approved by the department.

Takes effect 90 days after enactment into law.