HB 4363 Summary

• Adds exemption from sales tax for textbooks sold or leased to full- or part-time college students when presented with a valid student identification card at Michigan institutions of higher education.

• Replaces outdated language throughout the statute by changing "persons" to "individuals" and "which" to "that" for grammatical consistency.

• Changes "pursuant to" to "under" in two sections relating to water and air pollution control facility exemptions.

• Corrects singular/plural verb agreement in subsection (4) by changing "Subsections are" to "Subsection is" for the amended provisions.

• Takes effect 90 days after enactment.