MI HB4028

Adds a new exemption to Michigan's general sales tax for textbooks purchased by full- or part-time college students at institutions of higher education, provided the student presents a valid student ID and the textbook is required for a course being taken.

Defines "institution of higher education" as a degree- or certificate-granting public or private college or university, junior college, or community college in Michigan.

Defines "textbooks" as books specifically written, designed, or produced for educational, instructional, or pedagogical purposes.

Maintains existing exemptions for K-12 textbooks sold by public or nonpublic schools and preserves all other current sales tax exemptions listed in the statute.