Loading chat...
MI HB4439
Bill
Status
3/30/2017
Primary Sponsor
Robert Kosowski
Click for details
AI Summary
-
Establishes a tax exemption for clothing and school supplies sold during the third Saturday of August each year, from 12:01 a.m. to 11:59 p.m.
-
Exempts clothing items with a sales price not exceeding $75.00 per individual item from use tax during the designated holiday period.
-
Exempts school supplies with a sales price not exceeding $15.00 per individual item from use tax during the designated holiday period.
-
Excludes from the exemption: clothing accessories or equipment (watches, jewelry, umbrellas), protective or sport equipment (skis, skates, rollerblades), items for business use, and furniture.
-
Defines school supplies to include writing instruments, paper products, binders, lunch boxes, art supplies, and calculators.
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. 4dd.
Use tax: exemptions
Last Action
Bill Electronically Reproduced 03/30/2017
4/19/2017