MI HB5680

Allows businesses to exclude sales of qualified items from gross proceeds used to calculate sales tax liability from the effective date through December 31, 2020.

Defines "qualified item" as merchandise sold at a physical business location to a customer physically present at that location at the time of purchase.

Excludes from the tax break any items sold remotely including via internet, catalog, telephone, facsimile, or other remote means, regardless of delivery or pickup method.

Tax exclusion applies only to in-person sales transactions at brick-and-mortar business locations.