MI HB4880

Exempts essential clothing from use tax during a designated back-to-school period running from 12:01 a.m. on the second Sunday in August through 11:59 p.m. the following Saturday each year.

Defines essential clothing as any article of clothing with a sales price below $100.00.

Excludes from the exemption: clothing accessories or equipment, protective equipment, sport or recreational equipment, and any items sold for use in a trade or business.

Provides specific definitions for excluded categories, including briefcases, jewelry, watches, breathing masks, hard hats, safety glasses, cleated shoes, wetsuits, and similar items.