MI SB1027

Allows persons subject to Michigan's sales tax to exclude sales of personal protective equipment from gross proceeds used to compute the tax.

Permits exclusion from sales tax computation for machinery or equipment used to manufacture or produce personal protective equipment.

Defines "personal protective equipment" to include breathing masks, face shields, respirators, protective gloves, and safety glasses and goggles.

Allows exclusion from sales tax for disinfecting products, including antibacterial soap, disinfecting spray, disinfecting wipes, and hand sanitizer.

Defines "disinfecting products" as items designed to disinfect or sanitize individuals, workplaces, or personal protective equipment.