MI HB5176

Establishes an annual use tax holiday on the third Saturday of August for qualifying clothing (up to $100 per item), school supplies (up to $20 per item), computers for personal use (up to $1,000), and school computer supplies (up to $500).

Excludes clothing accessories, sport/recreational equipment, protective equipment, business-use items, and furniture from the tax holiday exemption.

Defines "clothing" to include everyday wearable items such as shoes, underwear, hats, coats, and uniforms, but excludes items like sewing supplies, jewelry, and cosmetics.

Requires the Department to provide at least 60 days' notice before the tax holiday period begins.

Establishes rules for layaway sales, discounts, rain checks, exchanges, and delivery charges to determine eligibility for the exemption during the holiday period.